Personal income tax personal income tax (personal income tax) is to adjust the tax authorities and natural persons (residents and non residents) between personal income tax levied in the process and management of social relations that occurred legal norms. Who are domiciled in China, or has no domicile in China's personal residence for one year,
shape up skechers, from China and the income abroad, and no residence in China who do not live without shelter who live in China less than a year individuals, income from sources within China, both personal income taxpayers.
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calculation and tax rate development process of the development of chronology tax table object resident taxpayers content of non-resident taxpayer tax wages and salaries from the production of individual businesses, operating income of enterprises business contracted or leased operation of perjury royalties from royalties derived from interest, dividends, bonuses and transfer of property from lease of property from other income exempt from occasional adjustment of the amount of tax exemption for common misunderstandings of legal collection and management project the amount of personal income tax exemption provisions of a tax reform and the calculation of taxable personal tax rate table [1] Income tax payable = Taxable income × Applicable tax rate - quick deduction net of the standard 2,000 yuan / month (1 March 2008 from the present) Taxable income - the standard deduction (wage and salary income applicable) series tax bracket tax bracket does not rate (%) quick deduction of not more than 1 500 yuan 502 not more than 475 yuan more than 500 yuan to 2,000 yuan part of the more than 475 yuan to 1,825 yuan a part of the 10,253 超过 2000-5000 yuan more than 1,825 parts per million to some 151 254 4,375 5,000 to 20,000 dollars more than some of more than 4,375 yuan to 16,375 yuan a part of the 203,755 over 20,000 yuan to 40,000 part of more than 16,375 yuan to 31,375 yuan per part of 2,513,756 yuan to 60,000 yuan more than 40,000 parts of more than 31,375 yuan to 45,375 yuan to some 3,033,757 more than 60,000 parts per 80,000 yuan to 58,375 yuan more than 45,375 parts of more than 80,000 to 3,563,
skechers shoes,758 some 100,000 to 70,375 over 58,375 yuan more than 100,000 part 40103759 part of part of more than 70,375 yuan 4,515,375 (Note: this table full month term refers to taxable income in accordance with the provisions of Article VI of this Law, a monthly income After deducting the balance of two thousand yuan or less the balance of the additional deduction for expenses.
personal income tax
1, this table refers to the tax level from deducting monthly income of two thousand yuan the balance after the deduction or additional deduction for expenses of the balance. 2, tax bracket applies to taxpayers tax wages and salaries; excluding tax bracket applies to other people (units) will pay the tax wage and salary income.) (the production of individual industrial and commercial households, business enterprises and institutions from contracted or leased operation of income applicable) series excluding tax bracket tax bracket tax rate (%) shows a quick deduction does not exceed no more than 5,000 501 4,750 yuan, tax bracket in the table refers to the total income of each tax year, less the costs, expenses and loss of balance. 2, the tax bracket for the production of individual industrial and commercial households, business enterprises and institutions from the contracting income tax rates. Excluding tax bracket applies to other people (units) will pay the tax contract management, income tax rates. 2, more than 5,000 yuan to 10,000 yuan more than 4,750 yuan to 9,250 parts per part of the 102,503 超过 10,000 to 30,000 yuan a part of more than 9,250 yuan to 25,250 yuan a part of the 2,012,504 超过 30,000 to 50,000 yuan more than 25,250 parts to 39,250 yuan RMB some 3,042,505 more than 50,000 yuan more than 39,250 parts per part of the 356,750 (Note: The table referred to annual taxable income is in accordance with the provisions of Article VI of this Act to the gross income of each tax year, less the costs, expenses and losses balance.) (perjury applicable) series each time the amount of taxable income (tax bracket) is not quick deduction a tax bracket tax rate does not exceed 20,000 yuan is not more than 16,000 yuan for 20% of the 02超过 20,000 to 50,000 yuan of that is greater than 16,000 to 37,000 yuan for some 30% of the 20003 part of more than 50,000 yuan more than 37,000 yuan for some 40% of the 7000 Table Notes: 1. Table tax bracket, not including tax increment, net of tax law are in accordance with the relevant fee (cost, loss) income. 2. Tax bracket applies to taxpayers of tax income from remuneration; excluding tax bracket applies to other people (units) will pay the tax perjury. History
personal income tax
State to its citizens living in the territory of personal income and foreign individuals from a country's income tax levy. In some countries, personal income tax is the main taxes, in a larger proportion of revenue, have a greater impact on the economy. Republic of China in the period was the introduction of payroll tax returns, securities deposit interest income tax. July 1950, the Government Administration Council released But because of the low level of productivity and per capita income, a low wage, although the establishment of a tax, but has not been introduced. September 10, 1980 by the Fifth National People's Congress adopted the third meeting, (Until after 1980, in order to meet our invigorating the domestic economy, opening-up policy, China was successively formulated the income regulation tax regulations. divided into two sets of personal tax system, tax administration is not unified, the tax burden is not reasonable.) In order to unify tax administration, fair tax, regulate taxation, October 31, 1993, the Fourth Session of the Eighth National People's Congress passed the on changes implementation measures assessment of the value of the Agency's technical evaluation report and the results of confirmation. Does not provide such information shall not be eligible temporarily personal income tax preferential policies. Winners by shares of its capital contribution should be proportional dividend income received by personal income tax, property, the original value is zero. (22) in accordance with the decision: ① disability, Widows and Orphans staff and families of martyrs; ② due to heavy losses caused by natural disasters; ③ Other financial department of the State Council approved the waivers. Guo Shui Han (1999) 329 document to further clarify the above approved by the provincial government personal income tax may be reduced disability, widows and orphans and the families of martyrs who only labor income, the specific items of income are: wages and salaries; individual businesses the production of business income; of perjury management, income tax rates; perjury; royalties income; royalty income. Other income can not be reduced personal income tax. (23) (24) of individuals from the primary supply and marketing cooperatives, rural credit cooperatives to obtain the interest or dividends, dividend income is personal income tax of provinces, autonomous regions and municipalities directly under the Inland Revenue Department submitted to the Government to determine, the Ministry of Finance, State Administration of Taxation for the record. (25) according to (80) foreign tax provisions of the word document No. 196, imported from abroad for foreign exchange earnings exempt from personal income tax the following: ① Chinese people within China from the sea and the maintenance of their foreign exchange remittances from family members; ② legacy inherited from the overseas transfer of foreign into foreign exchange; ③ thaw in the United States to recover funds into foreign currency. (26) in accordance with the provisions should be tax-free foreign embassies and consulates in diplomatic representatives, consular officers and other personnel of the income. ② no domicile in China, but in a tax year in a row, or accumulated in China live not more than 90 days personal income derived from sources in China, is not borne by the employer outside the employer organization in China, places part of the burden shall be exempted from individual income tax. (27) according to (94) tax Zi No. 020, Guo Shui Han (1996) 417, State Administration of Taxation (197) 054 number and other documents, the following personnel from overseas is temporarily exempt from personal income tax: ① Foreign individuals the form of cash or obtain reimbursement of reasonable housing allowance, meal allowance, removal expenses, laundry, temporarily exempt from personal income tax. For housing allowance, meal allowance, laundry, first acquired by the taxpayer subsidies for the subsidy or the amount of change in payment month following the month for wage and salary income tax return, to the competent tax authority to provide such subsidies valid certificate is recognized by the competent tax authority tax. For removal, the taxpayer should provide a valid certificate by the competent tax authorities concluded that a reasonable portion of their tax-free. ② Foreign individuals achieved a reasonable standard of domestic and overseas travel allowance is temporarily exempt from personal income tax. Of such subsidies, provided by the taxpayer on business travel expenses, accommodation vouchers or business travel arrangements for the scheme, tax exemption by the competent tax authority for confirmation. ③ foreign individuals leave expenses, language training expenses, education expenses for children approved by the local tax authorities as reasonable is temporarily exempt from personal income tax. On leave expenses, taxpayers should visit the traveling expenses certificate (copy), by the competent tax authorities, I have actually used their relatives, and the frequency every year and pay a reasonable part of the standard tax exemption. For language training fees and children's education expenses, taxpayers should be receiving the education in China and duration of the certificate of expenditures supporting documents by the competent tax authorities of its language training in China and educated children made in China language training fees and children's education allowance, and in part within a reasonable amount of tax exemption. ④ foreign individuals from a foreign invested enterprise dividends, bonuses, temporarily exempt from personal income tax. ⑤ that conforms to the foreign experts, wage and salary income is temporarily exempt from personal income tax. Specifically refer to: A. According to World Bank special loan agreement sent by the World Bank directly to the foreign experts working in China the wage and salary income is temporarily exempt from personal income tax. The so-called The tax exemption for foreign experts, should be provided with the World Bank signed the contract and the wage and salary income paid by the World Bank, the burden of proof. B. The work of the United Nations who are sent to the experts of the wage and salary income is temporarily exempt from personal income tax. The so-called United Nations Organization is the relevant United Nations organizations, including the United Nations Development Programme, United Nations Population Fund, UNICEF, the United Nations Department of Technical Cooperation, UNIDO, FAO, the World Food Programme, the World Health Organization, World Meteorological Organization and UNESCO. The foreign experts in the process of tax exemption shall provide the Organization with the United Nations signed the contract and the wage and salary income paid by the United Nations organizations, the burden of proof. C. Assistance projects for the United Nations experts working in China the wage and salary income is temporarily exempt from personal income tax. D. Donors sent to our post-project grant aid for the country's experts in the wage and salary income is temporarily exempt from personal income tax. E. According to the two governments signed a cultural exchange program in China within two years of education experts, their wages and salaries from the burden of the country, their wage and salary income is temporarily exempt from personal income tax. F. According to China's tertiary institutions of international experts working in China exchange program, the wage and salary income by the burden of the country, their wage and salary income is temporarily exempt from personal income tax. G. Agreement to work in China through private research experts, their wages and salaries by the government the burden of its wage and salary income is temporarily exempt from personal income tax. (28) in accordance with the regulations, hold B shares or overseas shares (including H shares) and foreign individuals, from the issuance of the B shares or overseas shares made by domestic enterprises dividend (dividend) income is temporarily exempt from personal income tax. (29) Guo Shui Han (2002), Paper No. 146, Fees: ① property taxes paid during the lease; ② leased by the taxpayer of the actual expenses of the repair costs of property; ③ the standard deduction the cost of the tax law collection and management method of personal income tax withholding at source and with the self-declaration usage, pay attention to Withholding. Personal income tax levied can be divided into monthly and annual taxable. Individual businesses in the production and operating income of enterprises and institutions contract management, income tax rates, industry-specific wage and salary income, income derived from outside China, the implementation of the annual taxable amount of tax payable, other income tax payable implementation of monthly taxable. Law Law of the People eighty-fifth number Conference on December 29, 2007, is hereby promulgated, March 1, 2008 shall come into force. Chinese President Hu Jintao, December 29, 2007 Individual Income Tax Law (September 10, 1980 the Fifth National People's Congress adopted the third meeting under the October 31, 1993 the Eighth National People's Congress Standing the fourth meeting of the Committee Income Tax Law on June 29 of the Tenth National People's Congress Standing Committee of the twenty-eighth meeting Congress of the thirty-first session of the Standing Committee obtained from inside and outside China, the income to pay personal income tax in accordance with the provisions of this Law. No domicile in China who do not live no domicile in the territory of individuals living less than one year, income derived from China, according to this Law shall pay personal income tax. * The second of the following personal income, taxable personal income tax: from wages and salaries; Second, individual businesses and the production and business operations; Third, enterprises and institutions contract management, income tax rates; remuneration for labor services income; V. royalties income; six, royalty income; from interest, dividends and bonuses; eight lease of property; transfer of property income; ten, incidental income; the State Council for the financial department of the levy other income tax. * Article III personal income tax rates: from wages and salaries for nine progressive rates, the rate is five per cent per cent forty-five (tax rate schedule appended). Second, the production of individual industrial and commercial households, business enterprises and institutions from contracted or leased operation of income shall be five per cent to thirty-five% of the excess progressive tax rate (tax rate schedule appended). Third, the royalties from, the proportional tax rate of twenty percent, according to the tax payable shall be reduced by thirty. Four of perjury, the proportional tax rate of twenty percent. Of income from remuneration for labor services is extremely high, plus collection can be implemented,
skechers outlet, specific measures by the State Council. Fifth,
skechers tone ups, from royalties, interest, dividends, bonuses, lease of property, transfer of property, occasional incomes and other incomes, the proportional tax rate of twenty percent. * The following categories of personal income exempt from personal income tax: first, the provincial government, the State Council ministries and units of the People, as well as foreign organizations and international organizations issued by the science, education, technology, culture, health, sports and environmental protection prize; treasury bonds and financial bonds issued by the State; third, issued in accordance with the provisions of national unity subsidies and allowances; four welfare benefits, pensions and relief payments; five insurance compensation; VI military pay and demobilization costs; seven, issued in accordance with the provisions of national unity cadres and workers of the settling-in allowance, severance pay, retirement wages, retirement wages, retirement living allowance; eight, in accordance with the relevant laws in the countries shall be exempt Chinese embassies, consulates diplomatic representatives, consular officers and other personnel of the proceeds; nine, the Chinese government to participate in the international conventions signed income tax exemption specified in the agreement; ten, the financial department of the State Council approved the tax-free income. * Article one of the following circumstances, individual income tax may be reduced upon approval: the disabled, the widowed lonely old people and families of martyrs; Second, because of serious natural calamities have caused heavy losses; three other tax reductions approved by the financial department of the State Council The. * Article VI of the calculation of taxable income: from wages and salaries to monthly income after deducting the balance of two thousand yuan, as taxable income. Second, the production of individual businesses, operating income to total income in each tax year, less the costs, expenses and losses balance, as taxable income. Third, enterprises and institutions from contracting or leasing business income to total income in each tax year, the balance after deducting necessary expenses, as taxable income. Remuneration for labor services income, royalties income, royalty income, rental property, the income amount no more than four thousand dollars, less the cost of eight hundred yuan; four thousand yuan or more, less twenty percent costs, and the remaining amount of taxable income. Fifth, transfer of property income, transfer of property to original value of property deduction for income and expenses for reasonable, as taxable income. From interest, dividends, bonuses, occasional incomes and other income, each amount of income tax shall be levied. Individual income on education and other public welfare donations part, in accordance with the relevant provisions of the State Council, be deducted from taxable income. No domicile in China but made in China, wage and salary income of the taxpayer and are domiciled in China and outside China wage and salary income of the taxpayer, according to the average income level, living standards and the exchange rate changes determine the additional deduction for expenses, additional deduction for expenses and the scope and standards by the State Council. Recently, the State Administration of Taxation announced the formal procedures for the individual early retirement, early retirement in accordance with uniform standards for the staff to pay a one-time subsidies, wages are not tax-free retirement income, should be in accordance with the Tax formula - Tax payable = {〔(a one-time early retirement subsidy income ÷ procedures for the statutory retirement age to the actual number of months) - Cost Deduction〕 × tax rate - quick deduction} × advance to the statutory procedures for retirement the actual retirement age the number of months. * Article VII of the taxpayer's income from outside China are allowed to deduct their tax liability has been paid to foreign income tax. But not exceed the amount of the taxpayer under this Law outside the income tax payable. * Article VIII of personal income tax, the income taxpayer, and the paying unit or individual that the withholding agent. Personal income exceeds the amount of the State Council, made in two or more wage and salary income or no withholding agent, and other circumstances with the State Council, the taxpayer shall file tax returns in accordance with national regulations. Withholding agent shall, in accordance withholding tax rate for full report. * Article IX monthly withholding tax deduction, the taxpayer to declare the tax amount payable per month, should be paid in the sub-treasury within seven days, and again to submit tax returns. Wages and salaries from the tax amount payable monthly taxable, by the withholding agent or taxpayer in the State Treasury within seven days of the month, and again to submit tax returns. Industry-specific wage and salary income tax payable, can be implemented on an annual basis, prepaid on a monthly basis, and specific measures by the State Council. The production of individual businesses, business income tax amount payable on an annual basis, a monthly advance, the taxpayer paid in advance within seven days in the month, the final settlement within three months after the end of the year, little more than back fill. Operation of perjury, income tax rates the tax amount payable on an annual basis, the taxpayer within thirty days after the end of the year the State Treasury, and again to submit tax returns. The taxpayer within one year from contracting or leasing business income, income shall be made within seven days after each advance, the final settlement within three months after the end of the year, Duotuishaobu. Income from outside China taxpayer who shall within thirty days after the end of the year, the tax payable by the State Treasury, and again to submit tax returns. * Article X of the income shall be computed in Renminbi. Income in foreign currency, according to national foreign exchange management and commercial households converted into Renminbi for tax purposes. * Article XI of the withholding tax withheld shall be paid to two per cent handling fee. * Article XII of the introduction of the savings deposit interest income, reduction, or suspension of personal income tax and the specific measures by the State Council. * Article XIII of personal income tax collection and management, according to * State Council shall formulate the implementing regulations under this Act. * This Law shall come into force from the date of publication. * 第五十一条 individual income tax assessment should be establishment of Tax Assessment Analysis System; according to increase or decrease the amount of tax revenue, the average rate of change or industry index model to determine the focus of a tax assessment; on the tax assessment of a specific assessment of the object, find the lock that is causing the withholding agent or individual taxpayer specific factor income changes; accordingly interviews and assessment objects, asking them to explain the situation and correct the error, or the implementation of inspection by the inspection department, and the focus of follow-up management. Individual Income Tax Exemption, In finance, the minimum threshold and the exemption amount is two different concepts, can not be mixed, or can not distinguish between some of the provisions in the tax law. The so-called threshold is taxed to the limits of taxation to impose what amounts. The amount of tax does not meet the threshold of the object does not taxed. Once the tax object when the amount reaches or exceeds the threshold, will have the full amount of their taxes, not just part of their taxes over the threshold. The so-called tax exemption amount is exempt from tax in the total target amount. It is the object according to certain standards from the total pre-tax deduction amount. The amount of partially exempt from taxation, only part of more than the amount of tax exemption. The difference is: assumptions for 2000, you pay a month in 2001, is exempt if the amount of 2000 for free, and only 1 dollar tax on the excess, if the threshold, it is not enough 2000 tax, the full amount of tax than in 2000, that is 2001 yuan as the base tax. A personal income tax reform, tax reform, the first rate cut next year's 9 to 6-7 while expanding the tax burden low-income bracket in 2011 is expected to reduce the personal income tax reform as early as next year to choose the launch is expected in the tax burden low-income reduced. According to It is understood that, in view of the low-income reduce the tax burden for the more urgent, the Ministry of Finance and State Administration of Taxation recently developed a program of personal income tax. The program will be launched in 2011 an appropriate time. China's current personal income tax is 9 progressive tax rates next year to do is to It is reported that the rate of tax reform plan will be reduced to 9 6-7, and appropriate expansion of the bracket. Currently, the first stage 500, the wage income after deducting the amount of 2000 yuan of income levy, the corresponding rate of 5%; second level of 2,000 yuan, 10% tax rate; and so on to 5,000 yuan, 20,000 yuan, tax rates 15%, 20%. After the reform, the first stage is expected to transferred to 2,000, corresponding to 5% tax rate. official recommendations. This morning, the Chinese Academy of Social Sciences Research Office, Finance and Trade Economics Financial EQUAL to the law later told reporters that the reform in the next step in the overall personal income tax will reduce the current nine tax rates will certainly be reduced, this is a tax reform. But also said Yang Zhiyong, specific to reduce the number of tax, the tax rate reduced to a few levels, and now also Text / reporter Wen Rujun afterwards, after a monthly income of 3,800 yuan to pay less tax reform 155 minus three dangerous if a person after a payment of wages to 3,800 yuan, according to the current personal income tax calculation of 9 progressive tax table, taxable personal income tax are: (3800-2000) × 10% -25 = 155 (million). If the reform in accordance with the 6800 yuan a month after the tax reform to pay 355 yuan less if a person is 6800 yuan of wages, as his personal income tax payable: (6800-2000) × 15% -125 = 595 (million). If the tax rates according to the reformed, then the personal income tax payable for the (6800-2000) × 5% = 240 million, with the existing standard compared to a tax levy, reduced to 355 yuan. [2] for more entries Atlas Atlas Reference 1
personal income tax calculator
http://www.ton123.com/inquire/grsds.htm
2
Personal income tax reform early next year may reduce the tax rate
http://news.xinhuanet.com/fortune/20...c_12871462.htm
Further reading: 1
personal Comprehensive skills and experience of income tax talk:
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2
laws and policies on the personal income tax relief have regulations?
http://www.china.com.cn/chinese/zhua...zx/1155276.htm
Open Category: science, finance, taxation, income tax, Baidu Dictionary): 1. [Economics] personal income tax I have to improve the