How to record the personal income tax of 20 15 salary?

Personal income tax is the most common tax in our daily life, and the most important thing is that everyone is very concerned about the calculation of personal income tax. The following text will introduce in detail how to calculate personal income tax correctly.

Calculation of individual income tax:

(1) Income from wages and salaries

1. Definition of wages and salaries

Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.

2. Calculation method: monthly calculation.

3. Tax base

(1) The taxable income is the balance of monthly income after deducting expenses of RMB 3,500.

(2) The taxable income shall be foreigners who earn wages and salaries from working in foreign-invested enterprises and foreign enterprises in China, foreign experts who are employed in enterprises, institutions, social organizations and state organs in China, and individuals who are employed abroad and earn wages and salaries in China.

4. Tax rate: 7-level excess progressive tax rate of 3% ~ 45% is applicable.

5. Taxable amount = (monthly income-3,500 yuan or 4,800 yuan) × applicable tax rate-quick deduction.

6. One-time bonus for the whole year

(1) The method for calculating the individual income tax when the taxpayer obtains the annual one-time bonus including tax.

(2) Employees receive various nominal bonuses except "one-time bonus for the whole year", such as half-year bonus, quarterly bonus, overtime bonus, advanced bonus and attendance bonus. , all of which will be combined with the salary income of the current month to calculate and collect personal income tax.

(2) Income from production and operation of individual industrial and commercial households

1. Individual proprietorships and partnerships do not pay enterprise income tax, and their individual investors pay individual income tax according to this tax item. 2. Calculation method: annual calculation.

3. Tax basis: Taxable income is the balance of total income in each tax year after deducting costs, expenses and losses.

4. Tax rate: 5% ~ 35% five-level excess progressive tax rate is applicable.

5. Taxable amount = (total annual income-costs, expenses and losses) × applicable tax rate-quick deduction.

6. Special provisions

(1) Specific provisions for individual industrial and commercial households

(1) the deduction standard for the expenses of individual industrial and commercial households owners is 42,000 yuan/year, that is, 3,500 yuan/month.

② Reasonable wages and salaries actually paid by individual industrial and commercial households to employees are allowed to be deducted according to the facts before tax.

(3) Trade union funds, employee welfare funds and employee education funds allocated by individual industrial and commercial households are deducted according to the facts within the standards of 2%, 14% and 2.5% of the total wages and salaries respectively.

(4) The advertising expenses and business promotion expenses incurred by individual industrial and commercial households in each tax year, which do not exceed 15% of the sales (business) income of that year, can be deducted according to the facts; The excess shall be allowed to be carried forward and deducted in future tax years.

⑤ Business entertainment expenses directly related to the production and operation of individual industrial and commercial households in each tax year shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.

⑥ The loan interest expenses of individual industrial and commercial households during the production and operation period shall not exceed the amount calculated by the loan interest rate of the same term stipulated by the People's Bank of China, and shall be deducted.

(2) Specific provisions on sole proprietorship enterprises and partnership enterprises

(1) Investors' wages shall not be deducted directly before tax, and the standard for deducting investors' expenses is 3,500 yuan per month.

③ Reasonable wages and salaries actually paid to employees by a sole proprietorship enterprise or partnership enterprise are allowed to be deducted according to the facts before tax.

(4) The trade union funds allocated by the sole proprietorship enterprise and the partnership enterprise, the employee welfare expenses incurred and the employee education expenses shall be deducted according to the facts within the standards of 2%, 14% and 2.5% of the total wages and salaries respectively.

(5) The advertising expenses and business promotion expenses incurred by a sole proprietorship enterprise or partnership enterprise in each tax year, which do not exceed 65,438+05% of the sales (business) income of that year, can be deducted according to the facts; The excess shall be allowed to be carried forward and deducted in future tax years. (20 10 multiple choice questions)

⑥ Business entertainment expenses directly related to production and operation incurred by a sole proprietorship enterprise or partnership enterprise in each tax year shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.

All kinds of accrued reserves shall not be deducted.

(3) Income from contracted operation and lease operation of enterprises and institutions.

1. Scope definition: income from individual contracting or leasing operations and subcontracting or subletting.

2. Calculation method: annual calculation.

3. Tax base

The total income in each tax year, after deducting necessary expenses, is the taxable income; After deducting the necessary expenses, it means deducting 3500 yuan every month.

4. Tax rate: 5% ~ 35% five-level excess progressive tax rate is applicable.

5. Taxable amount = (total income in tax year-3,500 yuan × 12 months) × applicable tax rate-quick deduction.

6. Special Provisions (20 13 Judgment Question)

After an individual contracts or leases an enterprise or institution:

(1) If the industrial and commercial registration is changed to individual industrial and commercial households, individual income tax will be levied according to the tax item of "income from production and operation of individual industrial and commercial households", and "enterprise income tax" will no longer be levied.

(2) If the industrial and commercial registration is still an enterprise, no matter how it is distributed, it shall pay the "enterprise income tax" according to the relevant provisions of the enterprise income tax, and then pay the "individual income tax" according to the income obtained by the contracting and leasing operators according to the provisions of the contract (agreement).

(4) Income from remuneration for labor services

1. Range definition

Income from remuneration for labor services refers to the income obtained by individuals independently engaging in various "non-employment" services, including: design, medical care, law, accounting, consulting, lectures, translation, performance, technical services, introduction services, agency services, etc.

2. Tax calculation method: tax is calculated by time.

(1) If there is only one-time income, the income will be obtained at one time.

(2) If income is continuously obtained for the same matter, the income obtained within 1 month shall be regarded as one time.

3. Tax base

Every time the income is less than 4000 yuan, 800 yuan will be deducted; If the income exceeds 4,000 yuan each time, 20% of expenses will be deducted, and the balance will be taxable income.

4. Tax rate

(1) The basic tax rate is 20%.

(2) If the "taxable income" (not the original income) exceeds a certain amount, tax will be increased.

5. Calculation of tax payable (20 12 multiple-choice questions)

(1) Earn less than 4,000 yuan each time.

Taxable amount = (per income -800)×20%

(2) Each income exceeds 4,000 yuan.

Taxable amount = each income ×( 1-20%)×20%

(3) The taxable income of each income exceeds 20,000 yuan.

Taxable amount = taxable income × applicable tax rate-quick deduction = each income ×( 1-20%)× applicable tax rate-quick deduction.

(5) Income from royalties

1. Range definition

The term "income from remuneration for writing" refers to the income obtained by individuals from publishing works in the form of books, newspapers and periodicals, including literary works, calligraphy and painting works, photographic works and other works.

2. Tax base

If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If the income exceeds 4,000 yuan each time, 20% of expenses will be deducted, and the balance will be taxable income.

3. Tax rate: the basic tax rate is 20%, and the corresponding tax amount is reduced by 30%.

4. Calculation of tax payable

(1) The income each time shall not exceed 4,000 yuan.

Taxable amount = (per income -800)×20%×( 1-30%)

(2) Each income exceeds 4,000 yuan.

Taxable amount = each income × (1-20% )× 20 %× (1-30%)

5. Tax calculation method: tax is calculated by time.

(1) Income from reprinting the same work shall be regarded as income from another remuneration, and personal income tax shall be paid.

(2) If the same work is serialized in newspapers and periodicals first and then published, or published in newspapers and periodicals first and then serialized, it shall be regarded as two times of collecting remuneration, that is, serializing once and publishing for another time.

(3) If the same work is serialized in newspapers and periodicals to obtain income, all the income obtained after the serialization is completed shall be merged into one time, and personal income tax shall be levied.

(4) When the same work is published, the income from remuneration obtained by means of advance payment or installment payment shall be calculated at one time.

(five) after the publication of the same work, if the remuneration is increased due to printing, it shall be combined with the remuneration obtained at the time of previous publication and distribution, and personal income tax shall be levied.

(6) Income from royalties

1. Range definition

Royalty income refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises, but does not include royalties.

2. Tax calculation method: tax is calculated by time.

(1) The income from one-time transfer of the right to use "something" is one time.

(2) If the transfer proceeds are paid in installments, all the proceeds shall be combined into one income and personal income tax shall be levied.

3. Tax base

If the income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If the income exceeds 4,000 yuan each time, 20% of expenses will be deducted, and the balance will be taxable income.

4. Tax rate: The basic tax rate is 20%.

5. Calculation of tax payable

(1) The income each time shall not exceed 4,000 yuan.

Taxable amount = (per income -800)×20%

(2) Each income exceeds 4,000 yuan.

Taxable amount = each income ×( 1-20%)×20%

(7) Interest, dividends, bonus income and accidental income.

1. Tax calculation method: tax is calculated by time.

(1) Interest, dividends and bonus income shall be paid in one lump sum.

(2) Accidental income once at a time.

2. tax basis: Taxable income is based on the amount of each income.

5. Special provisions

(1) Since June 9, 2008 (inclusive), the interest income of savings deposits is temporarily exempted from personal income tax.

(2) Personal income tax shall be levied on the interest generated from personal deposits in personal bank settlement accounts.

(3) If the winning income of individuals from purchasing welfare lottery tickets, disaster relief lottery tickets and sports lottery tickets is less than 6,543.8+0,000 yuan (including 6,543.8+0,000 yuan), personal income tax will be temporarily exempted; Personal income tax shall be levied in full if it exceeds 6,543,800 yuan.

(4) Individual income tax shall be temporarily exempted if the income from obtaining a single award-winning invoice does not exceed 800 yuan (including 800 yuan); Individuals who receive bonuses from a single prize-winning invoice above 800 yuan shall be subject to full personal income tax according to the "accidental income" item.

(8) Income from property lease.

1. Range definition

Income from property leasing refers to the income obtained by individuals from "renting" buildings, land use rights, machinery and equipment, vehicles, ships and other property.

2. Taxation method

The income earned within "1 month" shall be collected once each time.

3. Tax rate: The basic tax rate is 20%.

4. Calculation of tax payable

(1) The monthly income shall not exceed 4,000 yuan.

Taxable amount = [monthly income-deduction items-repair fee (800 yuan only) -800 yuan ]×20% (or 10%).

(2) The income per month exceeds 4,000 yuan.

Taxable amount = [monthly income-deduction items-repair fee (800 yuan only) ]×( 1-20%)×20% (or 10%).

(9) Income from property transfer

1. Range definition

Income from property transfer refers to income obtained by individuals from transferring securities, stocks, buildings, land use rights, machinery and equipment, vehicles, ships and other property.

2. Tax calculation method: tax is calculated by time.

3. Tax base

The income from the transfer of property, after deducting the original value of the property and reasonable expenses, is the taxable income.

4. Taxable amount = (total income-original value of property-reasonable expenses) ×20%

5. Special provisions

(1) Personal income tax is not levied on the income from stock transfer for the time being.

(2) Personal income tax shall be levied on the income obtained by individuals from selling their own houses according to the tax item of "income from property transfer", but the income obtained by individuals from transferring their own houses for more than 5 years and being the only living room for families shall be exempted from personal income tax.

(10) Donation

1. Individuals donate their income to "education, public welfare undertakings and areas suffering from serious natural disasters and poverty-stricken areas" through non-profit social organizations and state organs in China, and the part of the donation amount that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income.

2. Individuals are allowed to donate income to "Red Cross cause, rural compulsory education and public welfare youth activity places (including new ones)" through domestic non-profit social organizations and state organs. When calculating and paying personal income tax, they will be fully deducted from the pre-tax income.