Once the tax evasion is discovered, any organization or individual will be punished accordingly.
How much personal income tax do I need to pay when I receive the year-end bonus of/kloc-0.8 million?
1. Arrangement of year-end bonus
For the year-end award, there are currently two ways to arrange it. One is as a one-time bonus for the whole year, and it is taxed separately; The other is to incorporate comprehensive income and combine taxation. Therefore, how much tax should be paid for this180,000 year-end bonus depends on which tax method is chosen.
(1) Separate tax calculation
If it is a one-time bonus for the whole year, it will be shared by 12 months, and then the applicable tax rate and quick deduction will be found according to the 7-level progressive tax rate table for calculation.
180000/12 =15000 yuan, 20% tax rate is applicable,180000 * 0.2-1410 = 34590 yuan.
At this time, there is a lot of tax to pay, which is more than 30 thousand yuan.
(2) Consolidated calculation
In addition to calculating the year-end bonus separately, you can also choose to combine it with comprehensive income. In some cases, it may be more cost-effective to incorporate the comprehensive income. For example, when the taxable comprehensive income is less than or equal to 0, the incorporation of the comprehensive income can have the effect of tax deduction.
Assuming that Lao Wang's salary is only 5,000 yuan per month and the special additional deduction is 4,000 yuan per month, if the amount of180,000 is combined, the tax payable is: (60,000+180,000-60,000-1/kloc-.
The effect of tax reduction is still quite obvious.
2. Matters needing attention
Of course, the above figures are just for example. In fact, every company has a corresponding salary system, whether it is salary or year-end bonus, it should still conform to the level of the industry and the actual situation. If a large number of basic salaries near 5,000 yuan appear, the abnormally high year-end bonus may also attract tax attention.
For the year-end award, there are the following precautions:
(1) When handing out the year-end bonus, you should pay attention to avoid the minefield, and don't pay too much wrong tax because of the multiple year-end bonus of 1 yuan.
(2) Do a good job in the rational distribution of year-end awards and wages and salaries, so that the comprehensive tax burden is the lowest. If the comprehensive income (3) circumvents unreasonable methods. Some companies may choose to issue the year-end bonus in an irregular way, considering the issues of individual tax and social security, such as letting employees reimburse a certain amount of invoices, the boss borrowing a sum of money from the company, or the boss issuing the year-end bonus through his own private account. In the current tax collection and management environment, the risk of this practice is increasing day by day, and the clues of tax avoidance can be seen from many places. Therefore, the boss can reconsider planning the year-end bonus with a more standardized approach.
The tax environment in China is extremely complicated. No matter whether it is a boss or an individual, although it is not financial, it is necessary to have a sense of taxation. In fact, there is only a thin line between reasonable personal tax avoidance or corporate tax avoidance and illegal tax evasion. A small operational error of an individual or enterprise is likely to be judged illegal by the tax bureau.
If you want to avoid tax reasonably, the tax bureau actually understands the truth that "water is clear, there is no fish". As long as you are careful not to cross the illegal red line in the tax avoidance operation, it is no problem for reasonable and legal enterprises to avoid tax.
Everyone has the right to arrange his own business and enjoy preferential tax treatment according to law, instead of forcing him to pay more taxes.
Speaking of finance and taxation, besides individuals, it can be said that this is also a big issue that all enterprises need to consider. Even Ma Yun and Liu Qiangdong are among them. Otherwise, how can Ma Yun have no salary, and Liu Qiangdong's annual salary is only one yuan?
In fact, the above tax saving and tax avoidance methods are one of the many tax avoidance methods in the book Tax Avoidance. This book uses hundreds of real cases, combined with various tax avoidance methods, to tell you how to avoid taxes correctly and reasonably.
Speaking of tax avoidance, you may ask, "Paying taxes is an unshirkable responsibility. How can we say reasonable tax avoidance? "Tax avoidance is not a crime? What can we do? " We should treat it dialectically on this issue. Tax avoidance is different from tax evasion. Tax avoidance is to reduce tax expenditure in a reasonable way, while tax evasion is not to pay taxes on items that need to be taxed.
Legal tax avoidance means that taxpayers take appropriate measures to evade their tax obligations and reduce tax expenditures on the premise of respecting tax laws and paying taxes according to law. Reasonable tax avoidance is not tax evasion, it is a normal legal activity. Reasonable tax avoidance is not only a matter for the financial department, but also needs the cooperation of the market, commerce and other departments, starting from signing contracts and receiving and paying funds.
The knowledge and methods of reasonable tax avoidance are all in the following book:
Of course, there are many ways to avoid taxes reasonably. If you want to know more, I suggest you look at this set of "tax avoidance". Nowadays, paying taxes is necessary for almost everyone. Therefore, it is very important to learn to avoid taxes reasonably and safely. After studying, you can save a lot of taxes.
In the book Tax Avoidance, there are a lot of case knowledge. Stupid bosses are evading taxes, smart bosses are avoiding taxes reasonably, and smart bosses are saving taxes reasonably. Bosses are not financial, but they must understand finance.
This kind of "tax avoidance" must be a compulsory course for bosses and financial personnel. From the implementation plan of tax planning to the example analysis of tax risk, the company boss can stay away from the tax risk, reconstruct the company tax system, save taxes reasonably, stay away from the tax and business risks, and make the company profitable steadily.
The boss doesn't need to know finance, but he must know finance. This book teaches you to realize the standardization and institutionalization of enterprises, manage them, improve their profits and make money for them.
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