Which Personal Income Should Be Taxed?

Income tax method.

Wage income includes wages, salaries, bonuses, year-end pay increases, labor dividends, allowances, subsidies and other income related to employment and employment.

The balance of 800 yuan after the reduction of the monthly income is the amount of the taxable income.

In our country, personal income tax is 5-45% nine level progressive progressive tax rate.

The tax rates are as follows:

Tax payment method.

Income from remuneration refers to personal income derived from publication and publication of books in the form of books and newspapers.

The rate of remuneration is proportional to the tax rate. The tax rate is 20%, and the tax payable is reduced by 30%.

For example, an employee's remuneration is 4000 yuan, and the tax shall be 4000 x 20% x (1-30%) =560 yuan.

If the remuneration is not more than 4000 yuan, the cost will be reduced by 800 yuan.

For example, an employee's remuneration is 2500 yuan, and the tax shall be paid as follows: (2500-800) x 20% x (1-30%) =238 yuan.

The tax calculation method of labor remuneration.

Labor remuneration includes personal design, accounting, consulting, reviewing, performing, advertising and so on.

The remuneration for remuneration for labor shall be deducted by a certain amount of tax in the form of sub tax. The number of deductions should vary according to the amount of income.

If each income does not exceed 4000 yuan, the cost will be reduced to 800 yuan, and the cost of each income below 4000 yuan will be reduced by 20%.

If the income is too high to be taxed, the amount of taxable income exceeds 20000 yuan to 50000 yuan. After calculating the taxable amount, 50% will be added according to the taxable amount, and the proportion of more than 50000 yuan will be added to ten.

For example, if an employee receives a reward of 100000 yuan, he shall pay 100000 x (1-20%) x 40%-7000=25000 yuan.

In addition to the above items, personal income tax, pension insurance, medical insurance, unemployment insurance and housing provident fund are not included in the current wages of employees, and are exempt from personal income tax.

However, personal income tax should be levied on the housing subsidy and medical subsidy paid by the employer in cash.