The "Sleeping" Allowance + Personal Tax Standard Can No Longer Be Ignored.

As long as it is the legitimate rights and interests of labourers, we are firmly committed to maintaining it. As long as it is conducive to promoting the realization of laborers' rights and interests and conducive to social progress, we all support and push forward.

Recently, when a large number of college students finished their internship, they were required to pay personal income tax on labor remuneration at 800 yuan levy point and 20% tax rate.

The standard of tax collection that has not been adjusted in the past 36 years has attracted wide attention.

Recently, the all China Federation of trade unions has combed the provisions of various tax and allowances for "sleeping", and appealed to the audience to discuss whether these provisions should be changed so that workers can get more and more reasonable interests.

This voice has been eagerly answered by the workers and the media.

Income tax on labor remuneration

It refers to the income tax collected for the remuneration of labor services such as design, decoration, installation, drawing and performance.

Income from labor remuneration refers to the income obtained from various skills and services provided.

1980 People's Republic of China

The law stipulates that the income from wages and salaries will be deducted from the monthly income of 800 yuan, and that part of the tax will be paid in excess of 800 yuan.

If the income from labor remuneration is less than 4000 yuan, the cost will be reduced by 800 yuan, and then the remaining tax will be paid.

36 years ago, the salary standard and the remuneration of the labor were almost the same. But 36 years later, the deduction standard of the wage tax has been adjusted to 3500 yuan / month, and the starting point of the current labor tax is still 800 yuan.

For instance

The pre tax treatment is 7000 yuan. Assuming that there is no social security fund, only 245 yuan will be paid according to the wage tax standard, and 1120 yuan will be paid according to the standard of labor tax.

The latter is more than 4 times the former, which can be said to be very different.

With the increasing use of employment, more and more people choose to quit their jobs as freelancers.

If the labor remuneration is regarded as a "second occupation", it is bound to make them feel unfair and more burdens.

Teaching age allowance has not risen for 30 years.

Teaching age allowance

It refers to the allowance granted by the state to teachers, which aims at improving teachers' social status and material treatment, and encouraging teachers to engage in education for life.

According to the teaching age of teachers engaged in education, teachers should pay extra salaries.

Primary and secondary school teachers and vocational school teachers can enjoy this allowance.

China has implemented the teaching age allowance system since July 1, 1986.

At that time, the education age of 5 years was less than 10 years, 3 yuan per month; 10 years less than 15 years, 5 yuan per month; 15 years less than 20 years, 7 yuan per month; 20 years or more, 10 yuan per month.

Realistic situation

30 years ago, the "teaching age allowance" accounted for about 1 / 10 of the total teachers' salaries.

After 30 years of implementation, how much is the "age allowance" for teachers? It is only about 1 / 200.

Even the old teachers who have worked for over 20 years are still "10 yuan".

Night shift allowance for 20 years

Night shift allowance

It is to ensure the health of workers engaged in production at night, and to mobilize the enthusiasm of the front-line workers.

Night shift usually refers to the arrangement of workers working at a time of 2 hours or more from 22 to 6 days.

However, for night shift allowance, there are no relevant regulations at the national level, which are formulated by the local governments themselves.

There is no uniform standard for the night shift allowance and how to distribute the night shift. There is no uniform standard for the specific time period of the night shift.

Local standards

According to the data of local people's social Bureau, Shanghai and Jiangsu carried out the policy of 1995, which has not risen for 21 years. Among them, the standard of workers and allowances to work after night shift to 24 o'clock is 3.4 yuan, while the night shift work 12 hours continuously, the allowance standard is only 4.4 yuan.

Fujian and Shandong implemented the policy of 1997, which did not rise in the past 19 years.

Hunan implemented the policy of 2005, which has not risen in the past 11 years.

Hebei implemented the policy of 2008, which has not risen in the past 8 years.

It is a tax system based on remuneration for remuneration.

Income from remuneration refers to personal income derived from publication and publication of books in the form of books and newspapers.

The law of the People's Republic of China on personal income tax stipulates that individual income tax should be applied to the income from remuneration, and the proportional tax rate shall be applied, with a tax rate of twenty percent and a reduction of thirty percent according to the amount of tax payable.

If the income from the remuneration is not more than 4000 yuan, the cost will be reduced by 800 yuan, and the expenses of 4000 yuan or more will be reduced by 20%. The balance is the taxable income.

The current standard of remuneration has been put into effect since the promulgation of the Chinese tax law in 1980. It has been in the past 36 years.

Although there have been some adjustments, the threshold has not changed 800 yuan.

With the development of economy and society, many professional writers, network writers and freelance writers have appeared in China.

These writers have no fixed jobs and stable sources of income, and remuneration is their main or even sole source of income.

Members of the CPPCC National Committee suggested that the income tax of the author's remuneration should be waiver and the current tax threshold for remuneration has "affected the creative enthusiasm of the majority of written workers".