Conversion Plan Of Wages, Salaries And Service Remuneration (2)

It can be seen that if Mr. Ye has a fixed employment relationship with A enterprises, it can save 145 yuan a month and save 145 x 12 = 1740 (yuan) a year.

The principle of tax saving is that when the taxable income is small, the applicable tax rate of wages and salaries is lower than the applicable tax rate of labor remuneration. Therefore, the remuneration of labor remuneration can be converted into wages and salaries when possible.

The key is that the income must be paid or paid. The standard of division is whether there is a stable employment relationship between individuals and units and whether there is a labor contract.

The two example is: the salary and salary are converted into labor remuneration. Mr. Zhu is a senior engineer. In May 2000, he received a salary of 62500 yuan from a company.

If Mr. Zhu and his company have a stable relationship between employment and employment, they should pay tax on wages and salaries. The income tax payable should be: (62500-800) x 5% - 6, 3 = 15220 (yuan).

If Mr. Zhu and the company do not have stable employment and employment relationship, the income should be paid according to the remuneration for personal income. The amount of tax is 62500 yuan (1 to 20%) x 30% - 2000 = 13000 (yuan).

Therefore, if Mr. Zhu does not have a stable employment relationship with the company, he can save 2220 yuan in taxes.

Three of the cases: two incomes of the two items are calculated separately in terms of wages, salaries and remuneration for services.

Miss Liu: in July 2000, Miss Liu received a salary of 40000 yuan from her company.

In addition, Miss Liu also received 40000 yuan of remuneration for the labor remuneration of a design institute this month.

According to the provisions of the personal income tax law, different types of income should be classified and calculated according to the provisions of the personal income tax law. Therefore, the calculation should be as follows: the tax payable for wages and salaries shall be: (40000-800) x 25% - 1375 = 8425 (yuan); the amount of tax payable for labor remuneration shall be 40000 x (1 - 20%) x 30% = 9600 (yuan).

Miss Liu, the amount of tax payable in the month is 18025 yuan.

If Miss Liu converted the remuneration of labor remuneration into wages and salaries to pay personal income tax, the amount of tax payable should be 21345 yuan.

If Miss Liu pays the personal income tax from the income from wages and salaries to remuneration for labour services, the amount of tax payable shall be: Xun (4 000 + 40 000) x (1 to 20%) x 40% - 7 000 = 18600 (yuan).

We can see that separate tax payment is less than conversion.

Therefore, if the personal income is related to these two incomes, taxpayers need to calculate them voluntarily, and consider which way is conducive to legally reducing the tax burden.

However, it should be noted that the pformation of the nature of income must be true and lawful. At the same time, because the personal income tax is generally paid by the unit, only when more than two units get income, can they declare and pay for themselves. Therefore, we should consider whether there is space for us to choose.