The tax of individual anchor and guild anchor is different. The tax of individual anchor is labor tax, which is relatively high, while the tax of guild anchor is paid by guild, which is generally low.
1, 32% of the tax deposit will be retained for each live broadcast, and the remaining 68% will be used as the cash withdrawal amount;
2. The individual tax deposit will be settled in a unified way at the end of the month. If there is any extra amount, it will be distributed in a unified way with the settlement income. Please click "Income Details" for the specific monthly tax.
1. Tax refund or supplementary tax
First of all, everyone is most concerned about whether to refund taxes or pay taxes.
There is a simplest formula:
Amount to be refunded or paid back = [(comprehensive income-RMB-special deductions such as three insurances and one gold-special additional deductions such as children's education-other deductions determined according to law-donation) applicable tax rate-quick deduction]-advance tax in 2020
A. Comprehensive income
That is, the income amount of four incomes (hereinafter referred to as "comprehensive income") such as wages and salaries, labor remuneration, manuscript remuneration and manuscript remuneration obtained from 1 month/day to 1 February 3 1 day in 2020. It can be viewed on the personal income tax app.
B. Special deduction
Mainly three insurances and one gold or five insurances and one gold.
C. Special additional deduction
That is, the pre-tax deduction items that occurred in 2020 that were not declared or fully deducted can be deducted or supplemented during the annual settlement period:
(1) Taxpayers, their spouses and minor children meet the requirements of medical expenses for serious illness;
(2) Taxpayer's eligible children's education, continuing education, housing loan interest or rent, special additional deduction for supporting the elderly, expense deduction, special deduction and other deductions determined according to law;
(3) Taxpayers' eligible donation expenses.
D. Applicable tax rate and quick deduction
In this way, the final tax payable for this year can be calculated, and then the withholding tax for 2020 can be deducted to get the refundable or supplementary amount.
Of course, after completing the personal income tax app, you will automatically calculate the taxable or tax refund result according to the formula.
2. Who will handle it?
According to the provisions of the tax law, taxpayers need to handle the annual settlement under any of the following circumstances:
(a) the advance tax is greater than the annual tax payable, and the application for tax refund;
(2) The annual comprehensive income exceeds120,000 yuan, and the tax payable exceeds that of 400 yuan.
If the final result can be refunded, then the tax refund will be made.
If you need to pay more taxes than 400 yuan, pay them.
Then, if the tax to be paid is less than that in 400 yuan, does it mean that there is no need to settle personal income tax and pay taxes?
That's right!
With the approval of the State Council, according to the relevant provisions of the Announcement of the Ministry of Finance and the State Administration of Taxation on Relevant Policy Issues Concerning the Settlement and Payment of Comprehensive Income of Individual Income Tax (No.94 of 20 19), taxpayers who pay personal income tax in advance according to law in 2020 and meet one of the following circumstances do not need to handle annual settlement:
(1) The annual final accounts need to be taxed, but the annual comprehensive income does not exceed120,000 yuan;
(2) The tax payable calculated in the annual final accounts shall not exceed 400 yuan;
The prepaid tax amount is consistent with the annual taxable amount or no tax refund is applied.
3. How to handle it
There are three ways to settle the annual comprehensive tax income:
(1) Handling the annual final accounts;
(2) Through employing units (including units that withhold and remit individual income tax on labor remuneration according to the cumulative withholding method).
(3) Where a tax-related professional service institution or other unit or individual is entrusted to handle the matter, the trustee must sign a power of attorney with the taxpayer.
There are three channels for handling: online handling, mail handling and lobby handling.
If you handle it yourself, it is recommended to give priority to the network and handle it most conveniently and quickly.
The annual settlement can be directly handled through the personal income tax APP.
The tax authorities will provide taxpayers with pre-filled declaration forms as needed; If it is inconvenient to handle it in the above way, you can also mail it or go to the tax office.
If it is inconvenient to handle it in the above way, you can also mail it or go to the tax office.
After the completion of the annual settlement, if the tax refund or
The annual settlement time is from March 2002 1 year1day to June 30th. Taxpayers who left China before March 2002 1 year1year can make annual settlement before leaving the country.
From March 1 day, the final calculation of personal income tax began, so go and handle it quickly.
See how much money you can refund!