Personal income tax is a kind of income tax levied by the state on the income of its citizens, individuals living in its own territory and overseas individuals from its own country.
In China, since the business tax withdrew from the historical stage, personal income tax has become the main tax category, accounting for a large proportion of fiscal revenue and having a great impact on the economy. Therefore, the tax authorities are increasingly strict in the inspection of personal income tax. So, what are the main aspects supervised by the tax authorities?
What should we do to achieve better and reasonable tax savings?
20 17 key points of wage tax inspection
(1) Audit on the determination of total wages.
Total wages is the total amount of "reasonable wages" deducted before enterprise income tax, and its size and accuracy directly affect the calculation and payment of enterprise income tax.
Total wages are the base for calculating employee benefits and insurance, which directly affects the payment of employee social security funds and corporate income tax.
Therefore, whether the total wages of enterprises are true or not has a great relationship with enterprise income tax and is the focus of tax inspection, including audit inspection.
(2) Inspection of personal income tax deduction.
Enterprises issuing personal income shall fulfill the obligation of withholding and remitting personal income tax.
However, personal income tax always affects the interests of employees and enterprises. Driven by interests, some enterprises have "dereliction of duty" behaviors, such as raising the pre-tax deduction standard without authorization and letting employees reimburse their income with invoices. And the prevalence of these violations. It has gradually become the focus of tax inspection.
(3) the inspection of salary payment.
This is mainly to examine the form of wages paid by enterprises.
In order to avoid paying taxes, some enterprises do a lot of tricks when paying wages, such as paying part of the books and part of the small coffers outside the books; Part of the book is issued, and part of it is reimbursed by invoice; As well as the problem of taking the salary without authorization, with the widespread coverage of these problems in enterprise practice, it has gradually become the focus of tax inspection.
How to save taxes on wages
Judging from the current salary distribution in all walks of life in China, there is a widespread problem of "imbalance". The phenomenon of high and low salary distribution will inevitably increase the tax burden of taxpayers and violate the legal principle of "fair tax payment".
At present, the best way is to observe the two principles of "divided development" and "average distribution" when paying salaries.
(1) sub-development
It is to divide the annual income of employees into two forms: salary and bonus. Wages are paid monthly and taxed monthly; When bonuses are paid at the end of the year, you can enjoy the preferential policies in Guo Shui Fa (2005) No.9 document. After dividing by 12 months, individual income tax will be calculated according to the applicable tax rate. Compared with one form, two forms of salary payment can reduce personal tax burden.
(2) Average hair
Reduce the high year-end bonus tax rate to the monthly salary tax rate by adjusting income.
for instance
If someone gets a monthly salary of 3,000 yuan in February and March, he gets a bonus of 9,000 yuan in February.
Should have paid
Salary: [(3000-2000) ×10%-25 ]× 2 =150 (yuan)
Bonus: 9000×20%-375= 1425 (yuan)
* * * Contribution:1425+150 =1575 (Yuan)
If the bonus is distributed separately (divided into 4,500 per month)
Monthly payment: (3000+4500-2000)×20%-375=725 yuan.
* * * Contribution: 725×2= 1450 (Yuan)
* * * Savings:1575-1450 =125 (Yuan)
How much is the agency bookkeeping? Look for Mande enterprise service, the company is safe and efficient, the tax consultant is professional, and Mande enterprise service is a one-stop service expert.