Therefore, your specific calculation is as follows:
Deducted expenses = 143478.02×20%=28695.60 yuan.
Tax-free portion of remuneration =143478.02× (1-20% )× 30% = 34434.72 yuan.
Expansion: What tax-free income should be incorporated into comprehensive income?
1. For taxpayers who have obtained the tax-free portion of their remuneration, fill in the corresponding column according to the remuneration income ×( 1-20%)×30%.
2. Cash Award for Scientific and Technical Personnel Obtaining Post Scientific and Technological Achievements According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Collection and Management of Individual Income Tax on Cash Award for Scientific and Technical Personnel Obtaining Post Scientific and Technological Achievements (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.3018), to enjoy this discount, the following conditions must be met at the same time:
(1) The unit where scientific and technical personnel work must be a non-profit scientific research institution or university. Non-profit scientific research institutions and universities include institutions established by the state, private non-profit scientific research institutions and universities.
Scientific and technical personnel working in non-profit scientific research institutions and other units other than universities are not exempt from tax for receiving similar awards.
(2) When issuing cash rewards to scientific and technical personnel, when filling in the withholding personal income tax report, the unit should combine the current cash reward income with the current salary income and include it in the "income" column, and fill in 50% of the cash reward in the "tax-free income" column of the withholding personal income tax report, and indicate the words "tax-free part of the cash reward for scientific and technical personnel" in the remarks column.
When eligible units distribute cash rewards and declare individual taxes to eligible scientific and technical personnel, if only the amount after tax deduction is combined with wages, it will not only violate the above policies and regulations, but also lead to errors in the amount of residual insurance paid by the units, and the pre-tax deduction of welfare funds and trade union funds may also be wrong.
3. Subsidies for foreign individuals, such as travel allowance, family visit fees, language training fees, children's education fees, etc. According to the Notice of the Ministry of Finance on the Connection of Preferential Policies after the Revision of the Individual Income Tax Law (CaishuiziNo. 103). 20 18 164), foreigners can choose personal travel allowance and visit relatives from 20 19 to 202 1. However, from 2022, it must be paid before tax in the form of special additional deduction.
In practice, it should also be noted that in the specific payment, the payer should refer to the preferential operation mode of converting the scientific and technological achievements of the above-mentioned scientific and technological personnel into cash rewards, and in the usual tax declaration, the above-mentioned subsidies that meet the tax exemption conditions will be fully incorporated into the current salary income, and the tax-free subsidies will be fully filled in the "tax-free income" column of the withholding personal income tax report.
Failure to declare according to this will also lead to the wrong amount of unit residual insurance, and the pre-tax deduction of welfare funds and trade union funds may also be wrong.