Choose Different Ways Of Payment To Lower Personal Income Tax Burden.

In recent years, with the increasing income of ordinary people, personal income tax has become one of the most frequently used taxes.

Personal income tax planning has become a hot topic in life.

In January 1, 1994, China began to implement the "personal income tax law" applicable to Chinese and foreign individuals. It carefully studied and analyzed the principles and specific provisions of the "personal income tax law". The general idea of the tax planning of personal income tax is to pay attention to the standard of income, the way of payment and the balanced income, reduce nominal income, keep the real income unchanged, and then lower the tax rate.

Specific tax planning has different ways according to the situation.

The main practices of the company are mainly as follows: pay the amount of salary as far as possible before allowing the pre tax deduction; raise the welfare level of the workers and reduce the nominal income; the salary income of each month can be roughly drawn in a way of postponing or advance, and the taxpayer can receive the remuneration of the labor remuneration in a long period of time as long as possible.

For example, a company is a seasonal production enterprise. The employees of this enterprise have piecework wage, and they only produce four months in a year.

During the period, the average wage of the workers is 2000 yuan / month. According to the actual situation of their enterprises, in the four months of production, every employee of the enterprise should pay the personal income tax every month (the local allowed to deduct the cost standard is 800 yuan / month) (2000-800) x 10% - 25 = 95 (yuan), four months each person should receive a personal income tax of 380 yuan.

If an enterprise shares an annual salary of 8000 yuan (2000 yuan 4) for each worker, it will be equally distributed to each month, that is, if wages are paid in a non productive month, the wages and salaries of the employees of the enterprise will not reach the threshold.

Example: two, Liu Mou is the head of a state-owned enterprise in a county. The monthly salary income is 1500 yuan (including all kinds of allowances and monthly bonus), and the year-end bonus is 2000 yuan for the year-end bonus. At the same time, the county government has issued a reward of 3000 yuan for its good operation.

Here you can make a comparison in three months.

If Liu received a 5000 yuan bonus in December, the personal income tax granted by Liu in December, January and February should be (the local allowed to deduct the cost standard is 800 yuan / month): the income tax payable in December shall be (1500 + 5000-800) x 20% - 375 = 765 (yuan);

In this way, Liu paid a total of 855 yuan in personal income tax for 3 months.

If Liu received two yuan in December and January, he received 3000 yuan in government award and two yuan in January and February to receive a bonus of 2000 yuan. Then the personal income tax should be: (1500 + 1500-800) x 15% to 125 = 205 (yuan); the income tax payable in (1500-800 + 15 000 + 100 000 to 8 million) x 15% - 12 5 = 355 (yuan);

In the three months, the total amount of tax was 705 yuan, so that after the plan, the total amount of personal income tax was reduced to 150 yuan.

In this case, the income tax equalization is applied in the case to reduce the applicable tax rate, so as to reduce the tax burden.

Example three, Chen is an administrative unit software developer who uses spare time to develop software for a computer company and provides one year's maintenance service. According to the contract, he can get 24000 yuan of labor remuneration. Chen can ask the other party to pay the remuneration in advance, or he can ask the other party to pay for the soft ware maintenance period for 12 months and pay 2000 yuan a month.

Although there will be a certain risk of default in the latter way of payment, the advantages and disadvantages of the two payment options will be changed after considering the individual income tax factors.

If the other party pays one time, then Chen should accept personal income tax of 24000 x (1 - 20%) x 20% = 3840 (yuan). If the other party pays separately, he shall be entitled to personal income tax (2000-800) x 20% = 240 (yuan) per month for 12 months, with a total tax payment of 2400 yuan, which is less than once paid, and the personal income tax is 1440 yuan.

In this case, Chen can ask the other party to pay the labor remuneration on a monthly basis, because it is a multi service remuneration, which can be deducted at 20% per time.

After several times of apportionment and deduction, the tax burden can be reduced.