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Have You Counted The Next Month'S Personal Tax?

2011/8/16 9:15:00 70

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Next Month'S Personal Tax Is Counted.

Since September 1st, the revised

personal income tax

The law will be formally implemented and the new personal tax.

Initiate

It will increase from 2000 yuan to 3500 yuan.

excess

Progressive

tax rate

The level first is reduced from 5% to 3%.

Based on the "actual acquisition time", the reporter recently learned from the relevant departments that the Inland Revenue bureaus have received the notice on the implementation of the revised personal income tax law issued by the State Administration of Taxation, which stipulates that according to the "actual" income time, the new standard of the deduction of the cost of wages and salaries shall be implemented.

In this regard, Wang Yuqing, head of the taxation teaching and research section of the Overseas Education Institute of Shanghai Jiao Tong University, explained that when calculating the personal tax in August, it was deducted according to the new standard or the old standard, which was actually received by the employees.

wages

The time, not the time.

pay taxes

The period of ownership of wages and salaries is judged.

That is, the actual income tax paid by taxpayers before September 1st, whether or not the tax will be put into storage after September 1st, should be applied to the deduction of the cost standard and the tax rate before the revision of the tax law.

In August, if wages are paid in September, they should be deducted according to the new standard of 3500 yuan.

In fact, not only is the August salary, but if the salary in May is issued in September, it can also use the new personal tax standard.

It is understood that at present, wages and salaries vary from time to time.

In this regard, the industry said that the unit can adjust the pay according to the tax adjustment time, with greater flexibility.

However, if a unit delays the salary and salary in August to September, although the deduction standard of 3500 yuan per month can be applied, the taxpayer's salary and salary in September should be postponed to October (or so). Otherwise, there will be two months' salary and salary income in September. In accordance with the provisions of the personal income tax law, it is necessary to pay all the salaries and salaries in the same month for tax purposes, which may in fact aggravate the tax burden of taxpayers.

An accountant in charge of a company calculated the accounts to reporters. Taking the monthly income of 5000 yuan as an example, the tax should be deducted in July according to the old standard is (5000-2000) x 15%-125=325 yuan, and the tax deduction in August should be (5000-3500) x 3%-0=45 yuan according to the new standard, that is, according to the normal payment, the total tax payable in two months is 370 yuan.

However, if the wages in July are moved to September and August, the wages in September will be 10000 yuan, and the tax payable according to the new standard is (10000-3500) x 20%-555=745 yuan.

As a result, a total of 375 yuan was paid.

How to calculate the year-end bonus?

With the amendment of the tax bill, more and more people began to pay attention to how to get the annual bonus and how to pay the annual salary.

A lot of careful financial personnel find that when calculating personal tax, year-end bonus tax is determined by the one-year bonus, divided by 12 months' quotient, to determine the applicable tax rate and the quick deduction. Therefore, the phenomenon of "pre tax bonus and less income after tax" will appear in every tax increase stage.

The phenomenon is known as the "1 yuan tax difference", that is, at the critical point, the pre tax bonus is more than 1 yuan, but after tax income will be a big cut.

Thus, at the end of last week, a number of media reported or reprinted that the State Administration of Taxation issued a new announcement to amend the tax calculation method for one-year bonuses, formulated a new tax deduction for the new tax rate table, and provided two new calculation methods.

However, the State Administration of Taxation issued a statement yesterday that the announcement document and interpretation draft were forged, and the State Administration of Taxation has never issued similar announcements.

After the announcement, many netizens were heated.

Reporters noted that on Sina micro-blog, the "State Administration of Taxation rumor" post was widely reprinted.

Some netizens believe that "forging national policies and regulations greatly hurts the feelings of taxpayers, and they should pursue legal responsibilities in accordance with the law.

"But more micro-blog content reveals disappointment.

Suker's blogger said, "the year-end bonus tax news turned out to be a fake. It was a great joy.

"More micro-blog points out," the problem of the tax collection of the year-end award is expected to be resolved as soon as possible.