Cumulative withholding method refers to the accumulated taxable income withheld by withholding agents in a tax year, and refers to the accumulated income of wages and salaries earned by taxpayers in this unit as of this month, after deducting the accumulated tax-free income, accumulated expenses, accumulated special additional deductions and other deductions determined according to law. Apply the personal income tax withholding tax rate table to calculate the accumulated withholding tax, then deduct the accumulated tax reduction and exemption and the accumulated withholding tax, and the balance is the current withholding tax. When the balance is negative, the tax refund will not be granted temporarily. When the balance is still negative after the end of the tax year, the taxpayer shall settle the annual comprehensive income, and refund more and make up less.
The specific calculation rules are as follows:
Current withholding tax amount = (accumulated taxable income withheld × withholding rate-quick deduction)-accumulated tax relief-accumulated withholding tax amount.
Cumulative withholding taxable income = cumulative income-cumulative tax-free income-cumulative deduction expenses-cumulative special additional deduction-cumulative special additional deduction-cumulative other deductions determined according to law, in which the cumulative deduction expenses are calculated according to 5,000 yuan/month, multiplied by the number of months of taxpayers' employment in this unit in the current year.
Table 20- 1 shows the withholding tax rate of personal income tax (personal income tax on wages and salaries).
draw
draw
As shown in Figure 20-4, it is the annual personal income tax calculation table of the employee after production. You can calculate the monthly tax payable and actual salary of employees by inputting basic information such as salary payable in this table respectively.
draw
The operation steps of making personal income tax calculation table are as follows.
Enter the job number, name and department information in cells C2, E2 and G2 respectively. Enter salary month, salary payable, social security, provident fund and six special additional deductions in columns B~F in turn.
Step 2 Enter the following formula in G4 cell to calculate the taxable income this month. Copy the formula down to cell G 15.
draw
If you use functions to judge formulas. If the salary payable in C4 cell is empty, it will return 0; Otherwise, it will deduct 5,000 yuan deducted this month, social security, provident fund and six special additional deductions from the salary payable of cell C4, and then return the remaining amount.
Step 3 Enter the following formula in cell H4 to calculate the cumulative taxable income. Copy the formula to cell H 15.
draw
Step 4: Enter the following formula in cell I4 to calculate the accumulated tax payable. Copy the formula to cell I 15.
draw
The income tax calculation model for calculating the excess progressive tax rate by quick deduction method is as follows:
Taxable amount = taxable income × withholding rate-quick deduction
The "{3, 10, 20, 25, 30, 35, 45}%" part in the formula is the tax rate of different intervals.
"{0,2520,16920,31920,52920,85920, 18 1920}" is a quick calculation for each interval.
In the formula, "H4 * {3, 10, 20, 25, 30, 35, 45}%-{0, 2520, 16920, 3 1920, 52920, 85920.
draw
Then use the MAX function to extract the maximum value from the above memory array, and the result is the tax payable.
If the taxable income is less than 5 000, the result will be negative, so the parameter 0 is added to the MAX function. If the taxable income is less than 5 000, the taxable amount will return to 0.
Next, use the ROUND function to reserve two decimal places for the calculation results, and finally use the IF function to judge. If the salary payable in column C is blank, the formula returns 0.
Step 5 Enter the following formula in cell J4 to calculate the accumulated tax amount as of last month. Copy the formula down to cell J 15.
draw
Step 6 Enter the following formula in cell K4 to calculate the tax payable this month. Copy the formula down to cell K 15.
draw
The formula subtracts the accumulated tax paid last month from the accumulated tax payable this month to get the tax payable this month. When the subtraction between them is less than 0, the MAX function finally returns 0.
Step 7 Enter the following formula in cell L4 to calculate the actual salary. Copy the formula down to cell L 15.
draw
That is, wages payable this month-social security-provident fund-taxes payable.
mention
This form is applicable to the old employees who joined before June 65438 and February last year. As the expense deduction in the tax declaration system is calculated by multiplying 5,000 yuan/month by the number of months that the taxpayer worked in the company in that year, the expense deduction of new employees this year needs to be handled separately according to the employee's entry time and the tax declaration period of the company. In practice, you can consult the local social security department and implement it according to the regulations.