Tax Avoidance Planning With Additional Cost Reduction

Under normal circumstances, the income from wages and salaries shall be taxable income after deducting 800 yuan of monthly income.

However, on the basis of a monthly deduction of 800 yuan in wages and salaries, some people will enjoy additional deductions of 3200 yuan.

The main areas include: 1.. Foreign workers who work and earn wages and salaries in foreign invested enterprises and foreign enterprises in China; and 2. of foreign experts who apply for jobs and earn wages and salaries in enterprises, institutions, social organizations and state organs in China; 3., who have residence in China but are employed outside China or are employed to obtain wages and salaries; 4., other persons who have obtained wages and salaries from the Ministry of finance.

　　　　例：某納稅人月薪10000元，該納稅人不適用附加減除費用的規定，其應納個人所得稅的計算過程如下： 　　　　應納稅所得額＝10000－800＝9200(元) 　　　　應納稅額＝9200×20％－375＝1465(元) 　　　　若該納稅人為天津一外商投資企業中工作的美國專家(假定為非屆民納稅人)，月取得工資收入10000元，其應納個人所得稅稅額的計算過程如下： 　　　　應納稅所得額＝10000－(800＋3200)＝6000(元) 　　　　應納稅額＝6000×20％－375＝825(元) 　　　　1465－825＝640(元) 　　　　后者比前者節稅640元。

Wei