1, comprehensive income
The comprehensive income obtained by individual residents in each tax year includes: wages and salary income; Income from labor remuneration; Remuneration income; Royalty income.
Comprehensive income is subject to an excess progressive tax rate of 3%-45%. See the table below for details.
Note 1: The annual taxable income mentioned in this table refers to the income of individual residents in each tax year after deducting expenses of 60,000 yuan, special additional deductions, special additional deductions and other deductions determined according to law.
Note 2: Non-resident individuals' income from wages, salaries, labor remuneration, royalties and royalties shall be converted monthly according to this table to calculate the taxable amount.
2. Operating income
1) Operating income is subject to an excess progressive tax rate of 5%-35%. See the following table for specific tax rates:
(Note: The annual taxable income mentioned in this table refers to the balance of the total income in each tax year after deducting costs, expenses and losses in accordance with the provisions of Article 6 of this Law. )
(2) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income.
Tax rate: 20%.
Note that from 20011,individual income tax will be levied at the rate of 10%.
Second, special deduction and special additional deduction.
1, special deduction: social insurance premiums and housing accumulation fund such as basic old-age insurance, basic medical insurance and unemployment insurance.
2. The special additional deductions are as follows:
1) children's education: full-time academic education, 1000 yuan/month/person, for example, two children can be deducted = 1000*2=2000.
2) Continuing education:
A. 400 yuan is deducted from continuing education with academic qualifications (degrees) in a fixed amount every month, and the deduction period for continuing education with equivalent academic qualifications (degrees) is less than or equal to 48 months;
B The continuing education of professional qualifications of professional and technical personnel and skilled personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
3) Serious illness medical treatment: after deducting the personal burden after medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue), the part accumulated over15,000 yuan at the final settlement will be deducted within the limit of 80,000 yuan.
4) Housing loan interest: 1 1,000 yuan/month, 50% for both husband and wife, or 0/1,000% for one person, with a term of ≤240 months. (First home loan)
5) Housing rent:
Can be deducted according to the following standards:
A Municipalities directly under the central government, provincial capitals, cities with separate plans and other cities determined by the State Council: 1.500 yuan/month;
B Except for the cities listed in item 1, cities with registered population of 6,543.8+0,000 in municipal districts: 654.38+065.438+0,000 yuan per month; Cities with a registered population of no more than 6,543,800+0,000 in municipal districts: 800 yuan/month.
6) Support for the elderly: The taxpayer's support expenses for supporting one or more dependents shall be uniformly deducted according to the following standards:
One-child, 2,000 yuan/month
B, non-only children, regardless of whether there are one or more elderly people, are all 2000/ month, which can be shared by one person or deducted by one person. The deduction for apportionment shall not exceed per person 1000/ month, for example, three children, which can be apportioned as follows:
Scheme 1: Xiao Wang: 1000, Xiao Ming: 500, Xiao Zhang: 500,
Scheme 2: Xiao Wang: 800, Xiao Ming: 500, Xiaoke: 700,
Mismatch: Xiao Wang: 1200, Xiao Ming: 300, Xiaoke: 500.
7) Other deductions
I. Individual residents
1, withheld and remitted
1) Income from wages and salaries
When withholding agents pay wages and salary income to individual residents, they shall calculate the withholding tax according to the cumulative withholding method, and handle the full withholding declaration for all employees:
1 income amount = salary amount
2 Cumulative withholding taxable income = Cumulative income-Cumulative tax-free income-Cumulative expense deduction-Cumulative special additional deduction-Cumulative special additional deduction-Cumulative other deductions determined according to law
In which: the accumulated expenses are deducted. Calculated by multiplying 5000/ month by the number of months the taxpayer has been employed in this unit as of this month.
3 The withholding tax amount that should be withheld this month = (cumulative withholding taxable income * withholding rate-quick deduction)-cumulative tax reduction and exemption-cumulative withholding tax amount.
Among them, the tax rate is seven levels of excess progressive tax rate. See the Individual Income Tax Rate Table for details.
Income from labor remuneration, royalties, etc.
Withholding agents shall pay personal income tax on a monthly basis or in advance when paying remuneration for labor services, royalties and income from royalties to individual residents.
Income from remuneration for labor services and royalties shall be the balance of income after deducting expenses.
Each income is less than or equal to 4000 yuan: income amount = income -800.
Every time the income is more than 4,000 yuan: income amount = income *( 1-20%)
Among them, the amount of remuneration for writing decreased by 70%.
Withholding taxable income = amount of income each time
Income from labor remuneration should be withheld this time = withholding taxable income * withholding rate-quick deduction.
Among them, the tax rate applies to the three-level excess progressive tax rate, as shown in the following table _
Royalty income and royalty income should be withheld this time = withholding taxable income *20%.
In which: the tax rate is 20%.
2. Final annual settlement
Annual comprehensive income = comprehensive income in tax year-basic expenses 60,000 yuan-special additional deduction (three insurances and one gold)-special additional deduction-other deductions (such as commercial health insurance)
Annual tax payable = annual comprehensive income * withholding rate-quick deduction
3. Tax payment period
1) Calculate individual income tax annually.
2) If there is a withholding agent, the withholding agent shall pay the tax in advance on a monthly basis or every time;
3) The settlement time is from March 1 day to June 30th of the following year.
Two. Non-resident individual
1, calculation of tax payable
Taxable amount = taxable income × tax rate-quick deduction
1) Income from wages and salaries
Income = salary
Taxable income = monthly income-monthly expenses 5000 yuan.
Income from remuneration for labor services, royalties and royalties
Income = income per time ×( 1-20%)
70% reduction in remuneration.
Taxable income = amount of income each time
2. Tax payment period
When withholding agents pay wages, salaries, royalties and royalties to non-resident individuals, they shall withhold and remit personal income tax on a monthly or quarterly basis.
I. Definition of Operating Income
1, operating income
1) Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;
(two) the income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law;
(3) Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;
(four) income obtained by individuals engaged in other production and business activities.
2. Taxi
3. Enterprises buy houses or other properties for individuals.
1) Personal income tax shall be levied according to law as long as it meets the following conditions
1 The enterprise invests in the purchase of houses and other properties, and registers the ownership as individual investors, family members of investors or other personnel of the enterprise;
Enterprise investors, family members of investors or other personnel of enterprises borrow money from enterprises to buy houses and other property, register the ownership as investors, family members of investors or other personnel of enterprises, and fail to repay after the end of the loan year.
2) Definition of tax items
Two. Calculation of taxable amount of operating income
1, calculation formula:
Taxable amount = taxable income × applicable tax rate-quick deduction = (total income in each tax year-deductible items such as costs, expenses and losses) × applicable tax rate-quick deduction.
2. Taxpayers obtain business income and calculate individual income tax on an annual basis. Taxpayers should submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year.
3. The deduction items of sole proprietorship enterprises and partnership enterprises summarized by the audit shall be determined with reference to the taxation method of individual income tax of individual industrial and commercial households.
4. Investors of a sole proprietorship enterprise shall regard all the income from production and operation as taxable income; Investors in a partnership should usually determine the taxable income according to the total production and operation income of the partnership and the distribution ratio agreed in the partnership agreement.
5. Engaged in production and business activities, without providing complete and accurate tax information, and unable to correctly calculate the taxable income, the taxable income or taxable amount shall be verified by the competent tax authorities.
I. Income from property lease
1. Tax range
Income from property leasing refers to the income obtained by individuals from renting (subletting) real estate, machinery and equipment, vehicles and boats.
1) If an individual subleases a house, the rent (including value-added tax) paid to the original lessor is allowed to be deducted from the sublease income on the basis of the house lease contract and legal payment voucher.
2) The real estate development enterprise signs an agreement with the individual purchaser of the store, stipulating that the store will be sold to the individual purchaser at a preferential price, and the individual purchaser must provide the purchased store to the real estate development enterprise for rent free within a certain period of time. The purchase price that the purchaser spends less personally shall be regarded as the income from personal property lease, and personal income tax shall be levied according to the item of "income from property lease".
2. Taxable amount
1), the income obtained within one month is once, the tax rate is 20%, and the individual rental housing is 10%.
2) Three deductions
1 Deduct allowable tax deduction:
A the urban construction tax, education surcharge, property tax and stamp duty paid by the leased house do not include value-added tax;
B if an individual sublets the house, the rent and value-added tax paid by the original lessor can be deducted.
2 Deduct the repair fee:
Repair fees incurred during the lease period are allowed to be deducted before tax, but they shall not exceed 800 yuan every month, and the excess shall be deducted in the following months.
3 Expense deduction:
A. If the net income does not exceed 4,000 yuan each time, 800 yuan will be deducted.
B. If the net income exceeds 4,000 yuan each time, the expenses will be reduced by 20%.
Two. Income from property transfer
1. Tax range
Income from the transfer of property refers to income obtained by individuals from the transfer of securities, equity, share of property in partnership enterprises, real estate, machinery and equipment, vehicles, boats and other property.
1) does not include knowledge products.
2) After individuals purchase bonds by bidding or auction, the income obtained by claiming bonds through relevant judicial or administrative procedures shall be taxed as "income from property transfer".
3) The income obtained by individuals from buying players' virtual currency through the Internet and selling it to others after increasing the price is taxable income of individual income tax and should be paid as "income from property transfer".
4) Individuals invest in non-monetary assets, that is, individuals transfer non-monetary assets and invest at the same time. Income from personal transfer of non-monetary assets shall be taxed as "income from property transfer"
5) The income from personal transfer of houses that have been used for more than 5 years and are the only living rooms for families is temporarily exempt from taxation.
2. Taxable amount
According to the time, the proportional tax rate is 20%
Taxable amount = (total income-original value of property-reasonable expenses) ×20%
3. Income from individual equity transfer
Sale of shares, repurchase of shares by the company, compulsory transfer of shares according to law, foreign investment in shares or non-monetary transactions, and repayment of debts with shares are all taxed as "income from property transfer"
note:
1 Share transfer of listed companies (including "New Third Board" shares):
Transfer of original shares and restricted shares: tax shall be levied according to "income from property transfer"
B transfer of non-original shares and unrestricted shares: temporary tax exemption.
2. Equity transfer of unlisted companies: a tax is levied according to "income from property transfer".
Three. Interest, dividends and bonus income
1. Tax range
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity.
note:
1 National bonds and financial bonds issued by the state are free of interest;
2. Interest income from savings deposits is temporarily exempt from personal income tax;
2. Taxable amount
According to the specific circumstances, the proportional tax rate is 20%.
3. Other clauses
1) Individuals holding shares in listed companies receive dividends.
1 shareholding period ≤ 1 month-full amount
265,438+0 months ≤ holding period ≤ 65,438+0 years and 50% of restricted shares before lifting the ban are included in taxable income.
3 shareholding period > 1 year-tax-free
2) Dividend income obtained by individuals from unlisted companies shall be taxed in full.