Two. Wage distribution method The tax payable on wages and salaries of specific industries (including extractive industries, ocean shipping, ocean fishing and other industries determined by the Ministry of Finance) can be calculated on an annual basis and paid in advance on a monthly basis. Therefore, taxpayers in these industries can use this policy to rationalize their tax burden. Taxpayers in other industries can learn from this policy when their monthly salary changes greatly.
Three, the implementation of the "double salary system" of individuals to obtain the "double salary", according to the provisions of State Taxation Administration of The People's Republic of China Guo Shui Fa [2002] No.629 document, state organs, institutions, enterprises and other units should be regarded as the "double salary" obtained by individuals after the implementation of the "double salary system" (refers to the extra salary paid by the unit to employees 1 month according to state regulations). In principle, the necessary expenses are not deducted from the "double salary" income, and the taxable income is calculated and paid in full according to the applicable tax rate. However, if the taxpayer's salary income in the month of "double salary" is less than that in 800 yuan, the balance after deducting 800 yuan from the salary and salary income in the month of "double salary" income shall be regarded as taxable income and personal income tax shall be calculated and paid.
For example, the tax director of Guangdong Xindali Company received a salary of 5,000 yuan in February 2003. Because of his great achievements in tax management and tax planning, the company intends to give him a year-end bonus of 25,000 yuan that month. In order to save taxes legally, the company regards 5,000 yuan in the year-end award as "double salary" and the remaining 20,000 yuan as a bonus.
(1) Before tax planning ① Personal income tax payable on salary = (5000-800) ×15%-125 = 505 yuan; ② Personal income tax payable for year-end bonus = 25,000× 25%-1.375 = 4,875 yuan; Total personal income tax payable = 505+4875 = 5380 (yuan).
(2) After tax planning ① Personal income tax payable on wages = (5000-800) ×15%-125 = 505 (yuan); ② Personal income tax payable for "double salary" = 5000×15%-125 = 625 (yuan); ③ Personal income tax payable for year-end bonus = 20000× 20%-375 = 3625 (yuan); Total personal income tax payable = 505+625+3625 = 4755 (Yuan).
Compared with the above two schemes, the latter pays 625 yuan less personal income tax than the former (5380-4755).
Four. Bonuses in the balanced bonus distribution method belong to the category of wages, and personal income tax should be withheld and remitted by withholding agents according to the nine-level excessive progressive tax rate applicable to wages. However, it is different in the provisions of the individual income tax law whether the bonus is paid monthly or quarterly, semi-annually or annually. According to Guo Shui Fa [1996] No.206 document, if bonuses are paid monthly, individual income tax shall be paid by combining the bonuses with the monthly salary; If the bonus is paid in several months, according to the tax law, individual income tax cannot be paid with the salary every month on average, but should be treated as one month's salary alone. For individuals who have no residence in China, the monthly bonus is also calculated and paid in full according to the applicable tax rate, and is no longer calculated according to the number of days of residence; If an individual who has no domicile works in an overseas enterprise and concurrently holds the post of a foreign enterprise in China, but does not actually or often go to China to perform the post of an institution in China, it belongs to his monthly bonus for a whole month without being in China, and can be taxed as bonus income from China according to the principle of the place where the labor service occurs. It can be seen that if the bonus income is paid in one lump sum, a higher tax rate will apply because of its relatively large amount. At this time, if the distribution planning method is adopted, a lot of taxes can be saved.
In the specific operation, the enterprise can refine the bonus, take out part of the bonus and pay it monthly, leave part of the bonus and pay it quarterly, and finally keep part of the bonus for "widening the gap" at the end of the year. In this way, overall, the tax burden will be reduced.
For example, Beijing Zhidong Company, which Liang applied for, has always enjoyed good welfare. His monthly salary is 2000 yuan. In February 2003, the company gave him a year-end bonus of 36000 yuan.
(1) No tax planning: ① Personal income tax payable for annual salary = [(2000-800 )×10%-25 ]×12 =1140 (yuan); ② Personal income tax payable for year-end bonus = 36,000× 25%-1.375 = 7,625 (yuan); The personal income tax payable for the above-mentioned * * * is 8765 yuan (1 140+7625).
(2) If tax planning is carried out and the year-end bonus is paid in advance every month, the annual personal income tax payable is = [(2000+3000-800) ×15%-125 ]×12 = 6060 yuan.
Compared with the two schemes, the latter pays 2705 yuan (8765-6060) less personal income tax than the former.
Verb (abbreviation of verb) method of implementing annual salary system The taxable amount of wages and salary income obtained by enterprise operators implementing annual salary system can be approved by means of annual tax calculation and monthly advance payment. The calculation formula is: tax payable = [(annual basic income and benefit income12-expense deduction standard) × applicable tax rate-quick deduction ]× 12. The above formula shows that the calculation method of annual personal income tax is actually to calculate the annual total income of individual operators in 12 months, which can effectively avoid excessive progressiveness.