Professor Li'S Remuneration

Professor Li is a professor of social psychology in a prestigious university. He has considerable attainments in psychology.

In 1998, Professor Li wrote a monograph on psychology for some young people in the society, earning 60 thousand yuan in remuneration.

The remuneration is divided into two payments, one in the middle of the month and 40 thousand yuan at the end of the month, 20 thousand yuan at the end of the month.

Professor Li has not been handed over to the tax authorities by the publishers for tax vouchers.

After the publication of the book, it received widespread attention. The press, with the consent of Professor Lee, published it in a serial form.

The press paid Professor Li 40 thousand yuan.

When Professor Li was pleased to see that his achievements were accepted by the public, he was informed by the tax authorities that he had collected the income tax collected from his remuneration.

Professor Li was surprised that he did not believe that he should pay taxes.

Nevertheless, he still made up for it.

60000 * (1-20%) x 20% x (1-30%) = 6720 (yuan), the first time, Professor Li received the notice from the tax authorities. He was very surprised, but he did not know where he was wrong.

Analysis of the second factors and fifth sections of the People's Republic of China personal income tax law stipulates that individual income tax should be included in the remuneration.

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

According to the sixth provision, the income from remuneration is not more than 4000 yuan, the cost is 800 yuan, and the cost of 20% yuan is more than 4000 yuan. The balance is taxable income tax.

The eighth provision of the "Regulations on the implementation of the People's Republic of China personal income tax law" stipulates that the income from remuneration is derived from the publication and publication of books in the form of books and newspapers.

In the regulations on the collection of personal income tax, the issue of levying taxes on remuneration for remuneration is explained in detail: 1. Every time a person publishes and publishes the same work (written works, calligraphy and paintings, photographic works, and other works) in books or newspapers and periodicals, regardless of whether the publisher pays the remuneration in advance or separately, or after printing the product and then pays the remuneration, the individual income tax should be collected according to his remuneration.

Individual income tax shall be collected separately for the remuneration paid in two or more than two published, published or republished versions of the same work.

(two) the same work of a person is serialized in the newspapers and periodicals. The remuneration obtained from the serialization should be consolidated once, and the personal income tax shall be collected according to the tax law.

After the serialization of the book, the remuneration obtained from the book, or after the first publication of the book, the remuneration obtained from the remuneration should be considered as a personal income tax.

In accordance with the above provisions, the same work is first published in the newspapers and periodicals, but then published or published first, and then serialized in newspapers and periodicals, it should be regarded as the two income tax.

That is, serial as a publication as another.

When the same work is published and published, the remuneration paid in the form of prepaid remuneration or payment in a separate form shall be consolidated once.

Therefore, Professor Li separately paid the taxable tax amount: 60000 yuan (1-20%) x 20% x (1-30%) = 6720 (yuan), 6720 yuan (40000) (1-20%) x 20% x (1-30%) = 4480 (yuan), the total amount of income tax of the total amount of tax payable by the government: 6720+4480, = 11200 (yuan).

The basic norms of current personal income tax come into effect on January 1, 1994.

In accordance with the relevant provisions of the "personal income tax law" and its implementation regulations and the "tax collection administration law" and the detailed rules for its implementation, the State Administration of Taxation has promulgated the Provisional Regulations on the self declaration and payment of personal income tax, and has clearly stipulated the taxpayers, the time limit for tax payment, the way of declaration and the place of declaration.

From this case, we can see that each of us will be linked to taxes.

In the highly centralized economic system before the reform and opening up, individuals have no choice. They may not be related to taxes. They can spend a lifetime with tax machines, quot, and old age. But now they are different. Under the open economic system, everyone is linked to tax, and everyone should deal with the tax authorities more or less, especially personal income tax.

Even Professor Li can not live in the ivory tower. He needs to go out to deal with the tax authorities.

It seems necessary to learn some knowledge about tax law.