1. Do I have to pay taxes if my freelance income is unstable?
Freelancers need to pay a tax. The income of freelancers needs to pay personal income tax according to different tax items, and the income of freelancers is generally calculated according to the income from labor services. Therefore, under normal circumstances, the tax should be withheld and remitted by the unit that pays the income. If not, the taxpayer needs to declare and pay the tax himself.
Second, do you only pay social security personal income tax returns in the current month?
Only pay social security and do not declare individual tax. Generally speaking, it is suitable for people who are engaged in freelance work with low or unstable income and pay social security in their personal capacity. If you work in an enterprise or institution, the unit finance must declare a tax according to the employee's salary income, even if the salary is less than 5 thousand, you don't need to pay a tax.
Three, personal income tax deduction items
(1) Children's education: The fixed deduction of 1000 yuan per child per month is related to children's full-time academic education.
(2) Continuing education: 400 yuan will be deducted every month during the education period, and the deduction period cannot exceed 48 months. Those who receive the training of skilled personnel will be deducted 3600 in the year when they obtain the vocational qualification certificate.
(III) Serious illness medical treatment: excluding the part that the individual bears more than 15000 after medical insurance reimbursement and truthfully deducting it within 80000 yuan.
(4) housing loan interest: in the year when the loan interest actually occurs, it shall be deducted according to the standard of 1000 yuan per month, and the deduction period shall not exceed 240 months.
(5) Housing rent: the deduction standard for municipalities directly under the central government and provincial capitals is1500,000 per month. If the population of a municipal district exceeds/kloc-0,000,000, it is not deducted/kloc-0,000 yuan, and if the population is less than/kloc-0,000,000, 800 yuan will be deducted.
(VI) The deduction ratio of 2,000 yuan per month for taxpayers who support the elderly as only children is 2,000 yuan, and the quota of 2,000 yuan shared by brothers and sisters for non-only children cannot exceed 1000 yuan.
Four, the only child to support the elderly deduction
At present, with the deepening of the aging of the population, how to support the elderly has become the focus of society, and introducing the expenditure for supporting the elderly in the special additional deduction can be said to have seized the social pain point.
The exposure draft stipulates that the taxpayer's support expenses for parents over 60 years old and other legal dependents can be deducted; Among them, there are two situations: the only child and the non-only child.
If the taxpayer is an only child, it will be deducted according to the standard quota of 24,000 yuan per year (2,000 yuan per month);
If the taxpayer is a non-only child, he can share the deduction amount of 24,000 yuan (2,000 yuan per month), such as average sharing and agreed sharing, and the sharing method shall not be changed within one tax year.
In addition, the maximum deduction allocated by each taxpayer shall not exceed 12000 yuan per year (1000 yuan per month).
I hope the above contents can help you. If you have any other questions, please consult a professional lawyer.
Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China, the following personal income shall be subject to individual income tax:
(1) Income from wages and salaries;
(2) Income from production and operation of individual industrial and commercial households;
(3) Income from contracted operation and leased operation of enterprises and institutions.