Graded Remuneration Can Be Tax Saving.

There are usually two factors that affect the amount of tax payable, that is, tax basis and tax rate.

The smaller the tax basis, the lower the tax rate, the smaller the amount of tax payable.

Therefore, to do tax planning is to start from these two factors and find a reasonable and lawful way to reduce the amount of tax payable. The essence of tax planning is to get tax saving income. Therefore, any method that can legally reduce taxes is a tax planning category.

From a legal point of view, tax evasion is a violation of the law, and tax avoidance and tax saving are legal acts.

Nowadays, the sources and forms of personal income are becoming more and more diversified. Some people earn their fixed income while obtaining the legal service remuneration income by using their knowledge.

It is the duty of every citizen to obtain income and pay taxes according to law.

But if it is a tax payment, if a different income tax is used, it may make more legitimate net income.

Mr. Wang, for example, received 60000 yuan of labor income from the same project from March to May, and paid 9000 yuan for pportation, accommodation and so on. There are three ways of paying taxes: one time declare and pay taxes; change the way of payment, declare the tax separately, and provide the related expenses for the owners and reduce the taxable income.

Mr. Wang will receive a 60000 yuan income at the end of May.

The tax law stipulates that the income from remuneration for remuneration shall be 20% of the income minus the amount of taxable income, and 20% of the tax rate shall be applied.

If an income exceeds 20000 yuan, the portion of 20000 to 50000 yuan will be added to 5 of the tax payable.

It should pay the personal income tax as follows: 60000 x (1-20%) x 20%=9600 yuan, 60000 x (1-20%) -20000 x 20% x 50%=2800 yuan, the total sum is 12400 yuan.

Its net income was 38600 yuan (60000-12400-9000).

If taxpayers earn their income and declare taxes, if they earn too much income, they may be subject to higher tax rates and pay more taxes.

In the low income month, taxpayers can not fully enjoy the various benefits offered by the tax law, such as the one-time deduction of the quantitative or fixed rate and the lower tax rate.

Compared to the owners, a larger payment is heavier.

Under normal circumstances, the parties should not adopt such a payment method.

In order to change the mode of payment, we should declare the tax law of the tax payment in a separate way. Once the income is earned once, the income from the same project will be earned within one month.

If the payment interval is more than 1 months, the taxable income shall be calculated after deducting the statutory cost of each income, and the interval shall not exceed 1 months.

Therefore, when the taxpayer provides labor services, the amount of monthly remuneration paid during the tax payment period can be deducted from the statutory fixed quota (fixed rate) several times, reducing the monthly taxable income, avoiding the application of higher tax rates, and increasing the net income of the taxpayer.

For owners, they pay a certain monthly fee, reduce their financial burden, and are willing to perform.

In this way, both sides will be profitable.

In the above example, Mr. Wang can make an agreement with the remuneration party that the income of 60000 yuan is three times, and it is collected once a month, 20000 yuan each time, then Mr. Wang should pay the personal income tax of 9600 yuan: 20000 x (1-20%) x x 20% x 3, and net income 41400 yuan (60000-9600-9000).

The relevant fees are provided by the owners, and the taxable income is reduced by providing a certain service charge to the owners. Although it reduces the income of taxpayers, it also reduces the taxable income of taxpayers.

For example, the owners provide taxpayers with food, pportation and other services to support part of the labor remuneration.

For owners, expenses have not increased and profits have not been damaged. For taxpayers, such expenses as meals and pportation are daily expenses of taxpayers. If taxpayers purchase income, they can not deduct their income tax.

It can be seen that taxpayers can reduce their personal income tax burden through planning.

The key is that when signing a labor contract, the amount and frequency of remuneration should be agreed.

To be a good judge