The Beijing Land Tax Bureau Has Confirmed That The Annual Bonus Is One Yuan Or More Thousand Yuan Tax.

At the moment near the year, Internet users are particularly concerned about the hot issues. Annual bonus If you pay more than one yuan, you may have to pay more than one thousand yuan for personal income tax. Lu Kun, director of the collection office of the Local Taxation Bureau, confirmed that there would be such a situation when he participated in a live interview at the window of the capital yesterday.

During the interview yesterday, the moderator suggested that a more serious concern for taxpayers is that recently, Ge Changyin, an associate professor of economics and management at China Agricultural University, said in his micro-blog, we should pay attention to the critical point of year-end awards. Because it costs more than one yuan, you may have to pay more than 1000 yuan more personal income tax.

Ge Changyin said in his micro-blog, please pay attention to the critical point of year-end bonus. For example, it costs 18001 yuan more than 18000 yuan, a tax of 1154.1 yuan, 54001 yuan more than 54000 yuan, a tax of 4950.2 yuan, a 108001 yuan more than 108000 yuan, a tax of 4950.25 yuan, a 420001 yuan more than 420000 yuan a tax of 420001 yuan, Yuan Yuan Yuan more than the yuan yuan, yuan yuan more than yuan yuan tax.

In this regard, Lu Kun said, because there are more than a few pieces of money, just right. tax rate There is a higher tax rate. This may be caused by the tax rate differential, but the calculation of each unit's financial personnel can avoid this happening.

　　 Related reports:

The annual bonus is more than 1 yuan or thousand yuan tax experts say there are 6 tax avoidance blind spots.

Experts remind us to deal with new problems rationally. Individual tax law To avoid "blind area" and "small profits" can not suffer a great deal.

At the end of the year, do you have the year-end bonus this year? Pay attention! Because this year is the first annual bonus that has been issued since the implementation of the new tax law. In this regard, experts advise that we should avoid blind areas rationally so as not to "get tax free". {page_break}

　 How do you calculate the year-end bonus?

If the annual one-year bonus is obtained, if the wage is higher than or equal to 3500 yuan of the deduction, the formula should be: the personal income tax payable: the annual bonus once a month, the applicable tax rate - the quick deduction. The monthly wage is less than the deduction of 3500 yuan, the formula is: the amount of personal income tax payable (= the annual bonus of the individual in the month - the difference between the monthly wages and expenses deduction ($3500)) * applicable tax rate - quick deduction.

And the determination of tax rate and quick deduction should be determined by the total number of annual total one-time bonus of 12 (one year and 12 months).

People who feel the trouble can search for personal income tax calculator and other tools on the Internet. After entering the corresponding figures, they can get the answer directly.

　　 Take more than 420 thousand yuan 1 yuan can "deficit" nearly twenty thousand

It is understood that according to the annual income tax calculation method in China, the corresponding tax rate will be raised from 3% to 10% when the final award exceeds the critical point even at 1 yuan. The tax rate will increase and natural taxpayers' taxes will increase correspondingly.

If the annual bonus can get about 420000 yuan, the influence of gold collar will be great. If we take 420 thousand yuan, the corresponding tax rate should be 25%. After calculation, the personal income tax should be 103995 yuan. If the bonus is more than 1 yuan, or 420001 yuan, the corresponding tax rate is 30%, and the personal income tax payable is 123225.3 yuan, which means a tax of 19230.3 yuan.

It is a minority that can get 420 thousand yuan bonus, but suppose that a white-collar can get the year-end bonus of 18000 yuan, then the tax payable is 540 yuan and 17460 yuan. If you take more than 1 yuan year-end bonus, the personal income tax should be 1695.1 yuan, the income is 16305.9, the year-end bonus is much, but the actual bonus has been reduced by 1155.1 yuan.

However, there is also a balance between the increase in bonus size and the increase in the amount of tax increase, that is, after multiple bonus tax. For example, the year-end bonus is 18001 yuan less than the year-end bonus of 18000 yuan, but when the final prize is over 19283.33 yuan, this situation will be changed, and truly achieve "more than enough".

　　 Some people eat eggs at the end of the year award. Someone gets 200 thousand.

Close to the year, the reporter learned that, at the end of the year award, some people were "not penniless".

Mr. Zhang, who works in a construction company in Guangzhou, has been in Guangzhou for 5 years. In addition to the 2009 Spring Festival because he left behind to take care of the construction site, the boss has issued 1000 yuan red envelopes, but Mr. Zhang has no year-end bonus. Mr. Zhang told reporters: "this year is not expected, only the boss do not pay wages in arrears."

In the real estate industry, Mr. Huang said that he would look forward to the year-end bonus all year round. "We usually earn more than 5000 per month, but the year-end bonus is calculated according to the performance, and less can get 70 thousand yuan, and many can get 200 thousand yuan, which is equivalent to 1 years' salary." {page_break}

　　 Expert analysis

Six "blind spots" to be concerned about

Since the personal income tax rate has seven stalls, there are 6 "blind spots" between each critical point and the equilibrium point. Therefore, finding out the "blind spot" corresponding to each grade tax rate can effectively avoid the situation of "less frequent". According to tax experts, these 6 "blind spots" are:

[18001 yuan -19283.33 yuan]

[54001 yuan -60187.50 yuan]

[108001 yuan -114600 yuan]

[420001 yuan -447500 yuan]

[660001 yuan -706538.46 yuan]

[960001 yuan -1120000 yuan]

　　 Expert advice

Enterprises should first calculate good accounts and reduce them. Tax burden

Tax experts suggest that when issuing annual bonus, enterprises need to arrange the amount reasonably, pay attention to avoid several "blind spots" in the individual tax rate, pay attention to the income after taxes, and avoid the embarrassment of "giving more businesses to employees and less employees".

If the employee's year-end bonus amount falls into the "blind area", it can communicate with employees, reduce the year-end bonus appropriately, and lighten the burden with "house". Enterprises and units can also transfer money to other benefits of employees.

In addition, enterprises can also do a good job of adjusting the balance between wages and year-end awards, which can also effectively avoid the "blind area" effect of individual tax. But if companies want to avoid this problem, it is best to find a tax office to make arrangements in advance.

　　 Lawyer's statement

The year-end bonus is corporate welfare but can not be treated differently.

"Year-end bonus is a welfare defined by the enterprise, and the state has no mandatory provision, but if an enterprise promises its employees a year-end bonus, it can not but give it." Zeng Yue, a lawyer specializing in labor law at Guangdong Sheng Lun law firm, said: "at the end of the year award, enterprises can not treat individuals in the same position in a" individualized way ". There can be no single person or group without year-end awards.