Second, three insurances and one gold: three insurances and one gold are items that need to be deducted for individual taxes. Usually, after deducting the tax threshold, the second item that needs to be deducted is three insurances and one gold. The payment ratio of three insurances and one gold is different in different regions, so there is no specific deduction here.
Three, special additional deduction:
1, children's education: each child can be deducted 1000 RMB per month and 12000 RMB per year;
2. Continuing education: academic education can be deducted 400 RMB per month and 4,800 RMB per year; Continuing education for skilled occupations and continuing education for professional and technical qualifications can be deducted by RMB 3,600 per year;
3. Serious illness medical treatment: individuals pay more than15,000 RMB for medical expenses, and the annual deductible amount does not exceed 60,000 RMB;
4. Other special deduction items specified by the tax bureau.
These are the items and standards related to personal income tax pre-tax deduction.
How to pay individual tax for temporary tax registration certificate?
1, to apply for temporary tax registration with the tax authorities, it should be noted that you need to apply for temporary tax registration with the tax authorities 30 working days after receiving the temporary industrial and commercial business license. If you fail to apply for temporary tax registration after the specified date, you may be punished;
2. Fill in the tax return legally and reasonably. Just like normal, temporary tax registration also requires workers to file tax returns. First, it is necessary to account for its own taxable income items, and the accounting process should consider deduction items and credit items;
3. Carry out effective tax planning to effectively control its own tax amount;
4. Fill in the tax form according to the tax requirements and pay the tax form within the specified date;
5. After passing the examination of the tax authorities, you must pay the individual tax within the specified date, otherwise there may be a problem of being punished by late fees.
Characteristics of individual income tax
1, implement a classified income tax system: classify all kinds of income obtained by individuals into 1 1 categories, with different tax deduction provisions and different tax rates;
2. Combination of quota and fixed rate: In China, the principle of deducting personal income tax is to deduct expenses from leniency and simplicity, and to combine quota and fixed rate;
3. The combination of progressive tax rate and proportional tax rate: according to the different types and characteristics of personal income, personal income tax is levied in two ways: progressive tax rate and proportional tax rate;
4. Simple calculation: the method of deducting the total amount is adopted, which avoids the inconvenience of calculating the daily living expenses of individuals one by one;
5. Withholding at source and self-declaration: As long as individual income tax can be paid at the payment stage of taxable income, the withholding obligor shall perform the obligation of collecting and remitting.
Introduction to individual tax
In real life, the declaration of personal income tax has certain process requirements, which requires taxpayers to register their personal accounts first, and then choose the declaration items and fill in the relevant information to declare the payment. However, with the development of internet technology, many tax returns do not require taxpayers to go to the tax hall to handle and pay in person. More and more tax return methods appear, such as online declaration and mail tax return. It is the simplest and most convenient for taxpayers to file tax returns online. Taxpayers only need to file tax returns on relevant tax websites and pay taxes. This article mainly writes about the items and standards of personal income tax deduction before tax, and the content is for reference only.