Deduction standard 1600 yuan/month.
If it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;
For the part exceeding 500 yuan to 2000 yuan, the tax rate is 10%, and the quick deduction is 25.
For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125.
For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375.
For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1375.
For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3,375.
For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6375.
For the part exceeding 80,000 yuan to 100000 yuan, the tax rate is 40%, and the quick deduction is 10375.
For the part exceeding 100000 yuan, the tax rate is 45%, and the quick deduction is 15375.
In the following examples, the taxpayers' annual income has reached120,000 yuan, and they are all from China, so they should file their own tax returns with the tax authorities in accordance with the provisions of the tax law.
When taxpayers apply for declaration, they must first fill in the basic personal information, and then fill in the corresponding amount of each income item:
1, wages and salary income
A taxpayer earned 188400 yuan in domestic salary in 2006, and paid "three expenses and one gold" of 30240 yuan. According to the provisions of the tax law, he should pay personal income tax 16092 yuan, and the company has withheld tax 16092 yuan.
At the time of filing, the taxpayer shall fill in the relevant contents in the "Personal Income Tax Return (applicable to taxpayers with annual income of120,000 yuan or more)" (hereinafter referred to as the "return"). Among them,158160.00 (188400-30240) should be filled in the "domestic" column of annual income, and1581should be filled in the "total" column accordingly. Fill in "16092.00" in the column of "tax payable"; Fill in "16092.00" in the column of "tax paid (deducted)"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
2. Income from production and operation of individual industrial and commercial households
The operating income of an individual industrial and commercial household in 2006 was150,000 yuan, the taxable income calculated according to the tax law was 25,800 yuan, and the tax payable was 39 10 yuan, and the tax has been declared and paid to the tax authorities for 39 10 yuan.
At the time of declaration, the taxpayer shall fill in the relevant contents in the corresponding line of "production and business income of individual industrial and commercial households" in the declaration form. Among them, the "domestic" column of "annual income" is filled with "25800.00", and the "total" column is also filled with "25800.00" accordingly; Fill in "3910.00" in the "tax payable" column; Fill in "3910.00" in the column of "tax paid (deducted)"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
3. Income from contracted operation and leased operation of enterprises and institutions
A taxpayer contracted a garment factory and earned 1 10000 yuan in 2006. According to the provisions of the tax law, it should pay personal income tax of 25,030 yuan, which has been paid to the tax authorities.
At the time of declaration, the taxpayer shall fill in the relevant contents in the corresponding line of "income from contracted operation and leased operation of enterprises and institutions" in the declaration form. Among them, 1 10000.00 is filled in the "domestic" column of "annual income", and1/0000.00 is also filled in the "total" column accordingly; Fill in "25030.00" in the "Taxable Amount" column; Fill in "25030.00" in the column of "paid (deducted) tax"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
4. Income from labor remuneration
A taxpayer provided labor services for five times in 2006, and earned 3,000 yuan, 4,500 yuan, 10000, 20,000 yuan and 50,000 yuan respectively. According to the provisions of the tax law, the personal income tax payable for each income was 440 yuan, 720 yuan, 1600 yuan and 3,200 yuan respectively.
At the time of declaration, the taxpayer shall fill in the relevant contents in the corresponding line of "income from labor remuneration" in the declaration form. Among them, the "domestic" column of "annual income" should be filled with "87500.00" (3000+4500+10000+20000+50000), and the "total" column should be filled with "87500.00" accordingly; Fill in "15960.00" (440+720+1600+3200+10000) in the "tax payable" column; Fill in "15960.00" in the column of "tax paid (deducted)"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
5. Income from royalties
In 2006, a taxpayer published two articles in newspapers and periodicals, and received remuneration of 1500 yuan and 3000 yuan respectively. According to the tax law, he should pay personal income tax of 98 yuan and 308 yuan, and has been fully withheld by the newspaper.
At the time of declaration, the taxpayer shall fill in the relevant contents in the corresponding line of "income from remuneration for writing" in the declaration form. Among them, the "domestic" column of "annual income" should be filled with "4500.00" (1500+3000), and the "total" column should be filled with "4500.00" accordingly; Fill in "406.00" (98+308) in the "Taxable Amount" column; Fill in "406.00" in the column of "paid (deducted) tax"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
6. Income from royalties
In 2006, a taxpayer transferred a patent of his invention to a company for use, and earned 40,000 yuan. According to the tax law, he should pay 6,400 yuan of personal income tax, and the company has withheld the tax in full.
At the time of declaration, the taxpayer shall fill in the relevant contents in the corresponding line of "royalty income" in the declaration form. Among them, the "domestic" column of "annual income" should be filled with "40000.00", and the "total" column should be filled with "40000.00" accordingly; Fill in "6400.00" in the "Taxable Amount" column; Fill in "6400.00" in the column of "paid (deducted) tax"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
7. Income from interest, dividends and bonuses
In 2006, a taxpayer obtained a dividend of 20,000 yuan from the company's equity and withheld personal income tax of 4,000 yuan; Interest income accrues from bank savings account 1200 yuan, and personal income tax is withheld in 240 yuan; Holding A shares of a listed company, he got a dividend of 3,000 yuan and withheld personal income tax 300 yuan.
At the time of declaration, the taxpayer shall fill in the relevant contents in the line corresponding to "interest, dividend and bonus income" in the declaration form. Among them, "24,200.00" (20000+1200+3000) should be filled in the "domestic" column of "annual income", and "24,200.00" should be filled in the "total" column accordingly; Fill in "4540.00" (4000+240+300) in the "Taxable Amount" column; Fill in "4540.00" in the column of "paid (deducted) tax"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
8. Income from property lease
A taxpayer rented his own house to a company in 2006, with a monthly rent of 3,500 yuan, and paid personal income tax 250 yuan and other taxes and fees paid by the state in 200 yuan.
At the time of declaration, the taxpayer shall fill in the relevant contents in the corresponding line of "property rental income" in the declaration form. Among them, the "domestic" column of "annual income" is filled with "42000.00" (3500×12), and the "total" column is also filled with "42000.00" accordingly; Fill in "3000.00" (250×12) in the column of "tax payable"; Fill in "3000.00" in the column of "tax paid (deducted)"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
9. Income from property transfer
In 2006, a taxpayer sold a family non-unique house (the original value was 700,000 yuan), obtained transfer income of 860,000 yuan, and paid personal income tax of 23,400 yuan and other taxes and fees of 43,000 yuan according to regulations; In the whole year, the profit from the transfer of A shares in Shanghai Stock Exchange was 60,000 yuan, and personal income tax was temporarily exempted according to the regulations. Therefore, there is no need to pay taxes.
At the time of declaration, the taxpayer shall fill in the relevant contents in the corresponding line of "income from property transfer" in the declaration form. Among them, the column "domestic" of "annual income" should be filled in "177000.00 (stock: 60000.00)" (177000.00 = 860000-700000-43000+600000. Fill in "23400.00" in the "Taxable Amount" column; Fill in "23400.00" in the column of "paid (deducted) tax"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
10, accidental income;
A taxpayer bought a sports lottery ticket once in 2006 and won 20,000 yuan. According to the tax law, the tax payable was 4,000 yuan, which was fully deducted by the Sports Lottery Center.
At the time of declaration, the taxpayer should fill in the relevant contents in the line corresponding to "accidental income" in the declaration form. Among them, the "domestic" column of "annual income" should be filled with "20000.00", and the "total" column should be filled with "20000.00" accordingly; Fill in "4000.00" in the "Taxable Amount" column; Fill in "4000.00" in the column of "paid (deducted) tax"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
1 1, other income
A taxpayer obtained an income of 10000 yuan in 2006, which was confirmed as "other income" by State Taxation Administration of The People's Republic of China, and personal income tax of 2000 yuan was calculated and paid according to the provisions of the tax law.
At the time of declaration, the taxpayer shall fill in the relevant contents in the line corresponding to "other income" in the declaration form. Among them, 10000.00 should be filled in the "domestic" column of "annual income", and10000.00 should be filled in the "total" column accordingly; Fill in "2000.00" in the "Taxable Amount" column; Fill in "2000.00" in the column of "tax paid (deducted)"; Fill in "0" in the columns of "tax deduction" and "tax payable (refunded)" respectively.
Guidance on Filling in the Individual Income Tax Return (applicable to taxpayers with annual income of120,000 yuan or more)
I taxpayer identification code: fill in the tax registration certificate number code.
This column is limited to taxpayers whose annual income includes the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions. Taxpayers who have not obtained these two items do not need to fill in.
2. Taxpayer's name: fill in the name of individual industrial and commercial households, sole proprietorship enterprises and partnerships, or the name of enterprises and institutions contracted and leased.
This column is limited to taxpayers whose annual income includes the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions. Taxpayers who have not obtained these two items do not need to fill in.
3. Tax period: fill in 2006.
4. Date of filling in the form: fill in the actual date when the taxpayer handles the tax return.
V. Taxpayer's name: Fill in the full name of the taxpayer.
6. Nationality: Fill in the nationality of the taxpayer.
7. Type of ID card: fill in the name of the taxpayer's valid ID card, including ID card, passport, home visit card, military ID card, etc.
8. ID number: Fill in the number on the taxpayer's valid ID.
Date of Arrival in China: Fill in the actual date when taxpayers without domicile in China arrived in China. China residents do not need to fill in this column.
X. Occupation: Fill in the taxpayer's main occupation.
XI. Employer: Fill in the name of the employer of the taxpayer. If the taxpayer has more than one employer, fill in the employer at the place where the declaration is accepted.
12. habitual residence: fill in the place where the taxpayer left the domicile and lived continuously for more than one year.
XIII. Effective contact address in China: Fill in the taxpayer's address or effective contact address. If a resident without domicile in China lives in an apartment, hotel or restaurant, the name and room number of the apartment, hotel or restaurant shall be filled in.
14. Postal code: Fill in the postal code of the area where the taxpayer's effective contact address is located in China.
15. Telephone number: Fill in the valid telephone number of the taxpayer.
Sixteen, fill in the declaration data:
1, annual income: fill in the annual income of taxable items obtained by taxpayers in the tax year. The annual income is calculated according to the Measures for Individual Income Tax Self-declaration and the Notice of State Taxation Administration of The People's Republic of China on Defining the Scope of Self-declaration of Annual Income120,000 Yuan or More (Guoshuihan [2006] 1200).
"Domestic" column shall fill in the amount actually obtained by taxpayers from various taxable items in China.
As the income from stock transfer listed on Shanghai and Shenzhen stock exchanges is temporarily exempted from personal income tax, in order to distinguish taxable income from tax-free income, if taxpayers have the above-mentioned income from stock transfer, they must indicate "(stock: amount)" in the "domestic" column corresponding to "9. Income from property transfer".
"Overseas" column shall fill in the amount of income actually obtained by taxpayers from taxable items outside China.
2. Taxable amount: fill in the actual taxable amount calculated by the taxpayer in accordance with the individual income tax law and relevant policies.
3. Tax paid (deducted): Fill in the tax paid in China or withheld by the withholding agent for the income obtained from this project in the current period.
4. Tax Deduction: Fill in the personal income tax that has been paid outside China and is allowed to be deducted by the individual income tax law.
5. Tax payable (refunded): Fill in the actual amount of tax payable or refunded according to the provisions of the tax law.
Signature of the taxpayer: fill in the signature of the taxpayer.
18. Name of agent: fill in the name of the entrusted agent's self-declaration unit, or the entrusted agent's self-declaration individual name.
19. Handler: Fill in the name of the person who actually handles the declaration.
20. Agent (official seal): stamped with the effective seal of the entrusted agent's self-declaration unit and individual.
21. Contact telephone number: fill in the effective contact telephone number of the agent.
22. Acceptor, time of acceptance and reporting authority: to be filled in by the tax authority that directly accepts self-declaration.