Description:
The calculation formula of individual tax on wage income is: tax payable = (wage and salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.
At present, the tax threshold is 3500, and the calculation method of using excessive progressive tax rate is as follows:
Personal income tax payable = monthly taxable income * tax rate-quick deduction
Monthly taxable income = (salary payable-five insurances and one gold)-3500;
Note: According to the current tax regulations in China, the part of "five insurances and one gold" borne by individuals is allowed to be deducted when paying taxes on wage income.
"Five insurances" refers to five kinds of insurance, including endowment insurance, medical insurance, unemployment insurance, industrial injury insurance and maternity insurance; "One gold" refers to the housing accumulation fund. Among them, endowment insurance, medical insurance and unemployment insurance are premiums paid by enterprises and individuals, while industrial injury insurance and maternity insurance are entirely borne by enterprises, and individuals do not need to pay them. It should be noted here that "five risks" are legal, but "one gold" is not.
Actual salary = salary payable-five insurances and one gold-tax payment.
Deduction standard: 20 1 1 After adjustment from September 1, the tax will be calculated according to the threshold standard of 3,500 yuan/month.
The calculation method of individual tax is shown in the picture (including personal income tax rate table):
Question 2: What is the payroll tax threshold for 2015? At present, the tax threshold is 3500, and the calculation method of using excessive progressive tax rate is as follows:
Tax amount = monthly taxable income * tax rate-quick deduction
Actual salary = salary payable-four gold-tax payment.
Monthly taxable income = (salary payable-four gold) -3500
for instance
Deduction standard: individual tax is calculated according to the threshold standard of 3500 yuan/month.
If someone's salary income is 5000 yuan, his personal income tax is: (5000-3500) × 3%-0 = 45 yuan.
Two, the provisions of the new tax law have been revised mainly in four aspects:
1, the wage income deduction standard is raised to 3500 yuan.
2. Adjust the structure of wage income tax rate from 9 to 7, cancel the two tax rates of 15% and 40%, and reduce the minimum tax rate from 5% to 3%.
3. Adjust the tax rate range of income from production and operation of individual industrial and commercial households and income from contracted operation. The first tax rate table of income from production and operation is adjusted from the annual taxable income of 5,000 yuan to15,000 yuan, and other tax rates are also adjusted accordingly.
4. The tax payment period is changed from 7 days to 15 days, which is 8 days longer than the current policy, which further facilitates the tax declaration of withholding agents and taxpayers.
Three. The scope of individual income tax collection:
Income from wages and salaries; Income from the production and operation of individual industrial and commercial households; Income from contracted operation and lease operation of enterprises and institutions; Income from labor remuneration; Remuneration income; Royalty income; Income from interest, dividends and bonuses; Property rental income; Income from property transfer; Accidental income; Other income determined to be taxed by the financial department of the State Council.
The latest news of personal income tax reform
At present, the relevant provisions of the amendment to the Tax Administration Law (draft for comments) on establishing the tax identification number of natural persons and submitting tax-related information to the tax authorities by the third party have also given a green light to the tax reform from the collection and management conditions. The individual tax reform will eventually come out of the dead end of constantly improving the "starting point", and the individual tax reform combining comprehensive and classification will be launched this year.
According to the current individual income tax law, China's individual taxes are classified. At present, the tax items of personal income tax are divided into wages and salary income; The income from production and operation of individual industrial and commercial households is 1 1, which corresponds to different tax rates and expense deductions (exemptions) respectively.
At present, wage income tax is withheld and remitted, and the collection and management is relatively in place. The collection and management of other income, especially accidental property income, is relatively weak, which objectively causes the problem that wage earners with single income source pay more taxes and high-income groups with diversified income sources pay less taxes. Therefore, a tax is often criticized as a payroll tax.
For example, your monthly salary is 65,438+10,000 yuan, and the tax rate is as high as 45%. Enterprises can't deduct a penny less. However, some executives of listed companies reduced their shares and earned hundreds of millions of yuan, but they can achieve a tax rate of 5%- 10% through tax planning, including some real estate speculators, which benefited a lot, with a tax rate of only 20%.
Question 3: How much is a tax point? A tax point is 1%, which means the tax rate is 1%. Taxable amount = tax base * 1%
The tax rate is the proportion or amount of tax levied on the tax object. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excessive progressive tax rate, fixed tax rate and excessive progressive tax rate. Proportional tax rate refers to the same tax rate for the same tax object, regardless of the amount. China's value-added tax, business tax, urban maintenance and construction tax, corporate income tax, etc. Adopt proportional tax rate. Fixed tax rate is a special form of tax rate. It stipulates a fixed tax amount according to the unit of measurement of the tax object, not according to the proportion of the tax object, so it is also called fixed tax amount, which is generally applicable to taxes levied according to the quantity. Its advantages are: quantity collection, not ad valorem collection, which is conducive to encouraging taxpayers to improve product quality and packaging, and the calculation is simple. However, because the provisions of tax amount are divorced from price changes, when prices rise, the national fiscal revenue cannot grow in step with the growth of national income, and when prices fall, it will limit taxpayers' enthusiasm for production and operation. Progressive tax rate refers to the division of several grades according to the amount of tax objects, and the corresponding tax rate is stipulated for each grade from low to high. The higher the amount of tax object, the higher the tax rate and the lower the tax rate.
Question 4: How to pay personal income tax in Beijing, and how many points? The whole country is the same. The question is, what tax do you want to declare?
Wage and salary income
4. Income from production and operation of individual industrial and commercial households
3. Income from contracted operation and lease operation of enterprises and institutions.
4. Income from labor remuneration.
5. Income from remuneration.
7. Income from interest, dividends and bonuses.
⒏ Income from property lease.
(9) Income from property transfer
⒑ Unexpected income ⒒ Other income.
Question 5: What taxes are there in China and how many tax points are collected? There are many taxes in China, including:
1, personal income tax: individual pays, and the tax rate is different according to the nature of tax payment. Ordinary people are generally exposed to wage income, ranging from 5% to 45%, which is called progressive tax rate. The more you earn, the more you pay. Now the threshold is 3500 yuan/month, and the grading tax rate is different. Then you say winning the lottery, which is extra income.
2. VAT
Industrial enterprises pay, according to the size, 17%, 3%, 13%- large enterprises, which operate normally, are called general taxpayers, and the tax rate is 17%. The purchase business has input tax deduction, and the special VAT invoice issued can be deducted; For small enterprises with poor management, the tax rate is 3%, and the input tax cannot be deducted; The tax rate of coal enterprises is 13%.
3. Business tax is paid by service-oriented enterprises. According to the nature of enterprises, the tax rate is different, which is generally between 3% and 5% for individual operators.
Enterprise income tax, as the name implies, is paid by enterprises, which is different from personal income tax. Pay 25% or 20% of the profit, and 20% for low-profit enterprises, generally 25%.
5. Urban construction tax, including 7% urban construction tax, 3% education surcharge and 2% local education surcharge. In some places, there are 1% funds with different names, all of which are paid in proportion to the value-added tax (or business tax).
6. There are compulsory taxes such as stamp duty, vehicle and vessel tax, property tax and land use tax, as well as special taxes such as deed tax and land value-added tax.
Question 6: The salary is 5000. What is the personal income tax (5000-3500)* 3% = 45 yuan?
Question 7: What are the four tax points? How to count a chestnut? You go to the computer city to buy a computer, and it costs 5000 yuan. If you want to issue an invoice, he will add four tax points for you, so you have to pay him 5000 * 1.04 = 5200 yuan.
Question 8: What is the tax threshold? 20 16 personal income tax rate table. Now the threshold is 3500, and the tax rate is shown in the table below.
Question 9: What does the tax threshold of 3500 mean? 1. After deducting personal social security and provident fund, the part exceeding 3,500 shall be taxed.
2. Personal meals, accommodation, water and electricity are personal consumption and may not be deducted before personal income tax.
3. Personal income tax is withheld and remitted by the enterprise that pays wages, that is to say, individuals do not need to go to the tax bureau to declare tax, but the enterprise that pays wages will declare it on their behalf, and deduct money from their wages and hand it over to the local tax bureau.
The inspection of the tax bureau is aimed at this company. If the company fails to fulfill its withholding obligation, it can be seen from the payroll in the account that personal income tax should be paid, and the tax bureau will require the company to pay the tax in full, and impose fines and late fees. Just because I don't check you now doesn't mean I won't check you in the future. Of course, if I don't keep checking up on you, it's tax evasion.
The threshold of 5.3500 is the personal income tax on wages, that is, when an individual and a company sign a labor contract and go to the labor bureau for the record, the labor relationship between migrant workers and the company you mentioned is not clear and needs to be defined. If it is not labor relations but labor relations, the threshold will be much lower and the tax will be much higher.