How Can Individuals Use Tax Breaks To Avoid Tax?

　　 Individual income tax The seven items of income obtained from taxpayers, such as remuneration for remuneration, royalties, royalties, interest, dividends, dividends, income from lease of property, incidental income and other income, shall be clearly calculated. As the deduction fee is based on the size of each taxable income, it is stipulated separately. quota It is very important to accurately divide the two standards from the point of view of maintaining the legitimate interests of taxpayers.

The remuneration for only one time income is obtained once. For example, a client entrustment is engaged in design and installation, and the income gained after completion is once. Where the remuneration for a continuous service is obtained from the same matter, the income earned within one month shall be once. The income obtained from the republication of the same work shall be regarded as another. Remuneration Income is collected for personal income tax. The same work is first published in the newspapers and then published, or first published and then published in newspapers and periodicals, it should be regarded as the two payment of remuneration. That is, serial as a publication as another. Income from lease of property is earned within one month.

Case. A person provides the same labor service for a unit over a period of time, or the unit pays the remuneration to the person once a year or half a year or once a year. Although the remuneration paid in this way is achieved once, it can not be declared to pay personal income tax at the same time. Cheer for you

It is assumed that the unit will pay a fee of $60 thousand a year to the person at the end of the year. If the person claims to pay taxes at one time, the taxable income shall be as follows:

Taxable income =60000-60000 * 20%=48000 (yuan)

Once the income of the service remuneration is too high, the tax payable should be increased by 50%. The tax payable is as follows:

The tax payable is =48000 x 20% x (1+50%) =14400 (yuan).

If the person applies for a monthly tax on the average income of 5000 yuan per month, the monthly tax payable and the annual tax payable are as follows:

Monthly tax payable = (5000-5000 x 20%) x 20%=800 (yuan)

Annual tax payable =800 * 12=9600 (yuan)

14400-9600=4800 (yuan)

In this way, the person can avoid tax by 4800 yuan per month.

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The bookkeeping method refers to the method of recording the economic business recorded in the account book by using a unified monetary measurement unit according to certain principles and rules of accounting.

Setting up accounting subjects and setting up accounts is like building a room in a hotel in a scenic area according to the pre designed blueprint to make a number of rooms to meet the needs of different levels of customers. And how to make these rooms play their due role is the accounting method that we need to know and master. In accordance with the accounts set up by accounting subjects, the economic transactions will be registered in the relevant books faithfully. This is the significance of the accounting method. According to the different ways of recording economic business, bookkeeping methods can be divided into single accounting and double entry bookkeeping.

The single entry bookkeeping method refers to the accounting method that reflects only one account in the economic business. The single entry bookkeeping method is a relatively simple and incomplete accounting method. Although it has the advantages of relatively simple procedures, it can not reflect the overall economic development and the accuracy of account records because it has no complete account system and accounts can not form a corresponding and balanced relationship. The double entry bookkeeping method corresponds to the single entry bookkeeping method. It is a scientific bookkeeping method evolved from the single accounting method.

The double entry bookkeeping method refers to the accounting method of each economic business that must be reflected at the same time in the two or more than two accounts which are related to each other. Although this bookkeeping method is more complicated than that of the single accounting method, it can improve the clarity of accounting information and account for the correctness of account records and check the balance of trial balance as it can comprehensively and systematically reflect the economic business and maintain the balance and balance between accounts.

The double entry bookkeeping method mainly includes three types: the double entry credit and loan method, the increase and decrease double entry bookkeeping method and the receipt and payment double entry bookkeeping method.

Debit and credit double entry bookkeeping method, referred to as "debit and credit bookkeeping", refers to a double entry bookkeeping method that takes "borrowing" and "lending" as recording symbols and reflects changes in accounting elements.

The initial "borrowing" and "loan" are the economic categories linked to the loan relationship in the commodity economy, and they represent a way of borrowing and lending related to economic transactions. With the development of commodity economy, "borrowing" and "lending" have gradually lost their original meaning of "borrowing" and "lending" and become a simple bookkeeping symbol. Just like a person's name is just a symbol of each individual. The main features of debit and credit bookkeeping are:

Take "borrowing" and "lending" as the bookmarks. The basic structure of the account under the debit and credit bookkeeping method is that the left side is the borrower and the right side is the lender. As for which side registration increases, which side registration decreases depends on the economic content reflected in the account.