What is tax payment?

I believe the following explanation will be helpful to my friends. Read it carefully.

Conceptual explanation

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. The individual income tax law is a legal provision on individual income tax.

Development history

An income tax levied by the state on the income of its citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

During the Republic of China, China levied income tax on wages and interest on securities deposits. 1950, in the Principles for the Implementation of Tax Administration promulgated by the State Council, there were listed taxes that taxed personal income tax, which was named "income tax on wages and salaries" at that time. However, due to the low level of productivity and per capita income in China, the low wage system has been implemented. Although taxes have been set up, they have not been collected. On September 1980, the Third Session of the Fifth National People's Congress passed the Individual Income Tax Law of People's Republic of China (PRC). (After 1980, in order to adapt to China's policy of invigorating the economy at home and opening to the outside world, China successively formulated the Individual Income Tax Law of People's Republic of China (PRC). "Provisional Regulations on Income Tax of Urban and Rural Individual Industrial and Commercial Households in People's Republic of China (PRC)" and "Provisional Regulations on Personal Income Adjustment Tax in People's Republic of China (PRC)". After the promulgation and implementation of the above three tax laws and regulations, it has played a positive role in regulating personal income level, increasing national fiscal revenue, and promoting foreign economic and technological cooperation and exchanges. However, some problems have also been exposed, mainly because two sets of tax systems are set up for domestic and foreign individuals, tax management is not unified enough, and tax burden is not reasonable enough. ) In order to unify tax administration, fair tax burden and standardize the tax system, the Fourth Session of the Eighth the National People's Congress Standing Committee (NPCSC) adopted the Decision of the NPC Standing Committee on Revision: on the same day, the newly revised Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the tax law) was promulgated,1October 28th, 1994 65438+ the State Council promulgated the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China. 1On August 30th, 999, the 11th meeting of the Standing Committee of the Ninth NPC decided to make the second amendment, which took effect on the same day.

Tax object

Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.

(1) Resident taxpayer

Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers, and should bear unlimited tax obligations, that is, they should pay individual income tax on their income obtained in China and abroad according to law.

(2) non-resident taxpayer

Individuals who have neither domicile nor residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China.

Tax content

Personal income tax is divided into domestic income and overseas income. It mainly includes the following items 1 1:

1. Wage and salary income

2. Income from production and operation of individual industrial and commercial households

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

4. Income from remuneration for labor services

5. Remuneration income

6. royalty income

7. Interest, dividends and bonus income

8. Property rental income

9. Income from property transfer

10. Unexpected income

1 1. Other income

Start adjustment

On February 29th, 2007, the 31st session of the 10th the NPC Standing Committee passed the decision on amending the individual income tax law by voting 65438+. According to the decision, starting from March 2008 1 day, China's tax threshold will be raised from the current 1600 yuan/month to 2000 yuan/month.

Applicable tax rate

Personal income tax has three different tax rates according to different tax items:

1. Income from wages and salaries is subject to the nine-level excess progressive tax rate, which is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 5%, and the ***9 level.

2. 5-level excess progressive tax rate is applicable. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.

3. Proportional tax rate. Personal income tax is levied on income from remuneration for authors, remuneration for labor services, royalties, interest, dividends, bonus income, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable. Among them, the proportional tax rate of 20% is applicable to the income from remuneration, and the tax payable is reduced by 30%; In addition to 20% tax, the one-time income from labor remuneration is abnormally high to protect reasonable income and limit unreasonable income.

Tax calculation

1. Personal income tax on wages and salaries = taxable income × applicable tax rate-quick deduction.

2. Individual income tax from production and operation of individual industrial and commercial households = taxable income × applicable tax rate-quick deduction

3. Individual income tax for contracted operation and lease operation of enterprises and institutions = taxable income × applicable tax rate-quick deduction.

4. Personal income tax for income from labor remuneration (less than 4,000 yuan) = (every income -800 yuan) ×20%.

5. Individual income tax on the remuneration (no more than 4,000 yuan for each income) = (-2,000 yuan for each income) × 20% ×( 1-30%) (more than 4,000 yuan for each income) = (-2,000 yuan for each income )× 20 %×

6. Income from royalties, personal income tax on property leasing (each income does not exceed 4,000 yuan) = (each income is-2,000 yuan) × 20%, personal income tax on property leasing (each income exceeds 4,000 yuan) = [income ×( 1-20%)]×20%.

7. Income from personal interest, dividends and bonuses, income from property transfer, accidental income and other income = income from each item ×20%.

Collection management

China's personal income tax collection method combines source withholding with self-declaration, and pays attention to source withholding.

The collection methods of personal income tax can be divided into monthly collection and annual collection Income from production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, income from wages and salaries of specific industries and income obtained outside China shall be taxed on an annual basis, and the taxable amount of other income shall be taxed on a monthly basis.

legal provision

order of the president of the people's republic of china

No.85

The Decision of NPC Standing Committee on Amending the Individual Income Tax Law of People's Republic of China (PRC) was adopted at the 31st meeting of the 10th NPC Standing Committee in People's Republic of China (PRC) on February 29th, 2007. Is hereby promulgated and shall come into force as of March 29, 2008.

Hu Jintao, President of People's Republic of China (PRC)

65438+February 29, 2007

Individual Income Tax Law of the People's Republic of China

(1Adopted at the Third Session of the Fifth National People's Congress on September 6, 980)

According to 1993, 10, 3 1, it was adopted at the fourth meeting of the Standing Committee of the Eighth NPC.

The First Amendment of the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC)

According to 65438+1adopted at the 11th meeting of the 9th NPC Standing Committee on August 30th, 999.

The Second Amendment of the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC)

Adopted at the 18th meeting of the Standing Committee of the 10th NPC on October 27th, 2005/KLOC-0.

The Third Amendment of the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC)

According to the 28th meeting of the Standing Committee of the 10th NPC on June 29th, 2007.

The Fourth Amendment of the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC)

According to the 31st meeting of the Standing Committee of the 10th NPC on February 29th, 2007.

Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC) (Fifth Amendment)

Article 1 Individuals who have domicile or no domicile in China and have resided in China for one year or more shall pay individual income tax on income obtained from inside and outside China.

Individuals who have neither domicile nor domicile in China, or individuals who have lived in China for less than one year, shall pay individual income tax on their income obtained from China in accordance with the provisions of this Law.

Article 2 Individual income tax shall be paid on the income of the following individuals:

1. Income from wages and salaries;

Two. Income from the production and operation of individual industrial and commercial households;

Three. Income from contracted operation and lease operation of enterprises and institutions;

4. Income from remuneration for labor services;

5. remuneration income;

6. Royalty income;

7. Income from interest, dividends and bonuses;

Eight, property rental income;

9. Income from property transfer;

X. contingent income;

Eleven, other income determined by the financial department of the State Council.

Article 3 The tax rate of individual income tax:

1. Income from wages and salaries is subject to the progressive tax rate of 5% to 45% (the tax rate table is attached).

Two, the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions shall be subject to an excessive progressive tax rate of 5% to 35% (the tax rate table is attached).

3. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the tax payable.

4. Income from labor remuneration is subject to the proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, it may be levied, and the specific measures shall be formulated by the State Council.

5. Income from royalties, interest, dividends, bonuses, property leasing, property transfer, accidental income and other income shall be subject to a proportional tax rate of 20%.

Article 4 The following personal income shall be exempted from personal income tax:

1. Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the military level, foreign organizations and international organizations;

2. Interest on treasury bonds and financial bonds issued by the state;

3. Subsidies and allowances issued in accordance with the unified provisions of the state;

Four, welfare funds, pensions and relief funds;

5. Insurance compensation;

Six, military demobilized fees, demobilization fees;

Seven, in accordance with the unified provisions of the state to cadres and workers resettlement fees, retirement fees, retirement wages, retirement wages, retirement allowance;

Income of diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to the relevant laws of China;

Nine, China municipal government to participate in the international conventions and agreements stipulated in the tax-free income;

Ten, approved by the finance department of the State Council tax-free income.

Article 5 Under any of the following circumstances, individual income tax may be reduced upon approval:

1. The income of the disabled, the elderly and the martyrs;

Two, due to serious natural disasters caused heavy losses;

Three, other tax reduction measures approved by the finance department of the State Council.

Article 6 Calculation of taxable income:

1. Income from wages and salaries is taxable income, that is, the balance of monthly income after deducting expenses of 2,000 yuan.

Two, the income from the production and operation of individual industrial and commercial households, with the total income of each tax year, after deducting costs, expenses and losses, is the taxable income.

Three, enterprises and institutions contracted and leased business income, with the total income of each tax year, after deducting the necessary expenses, the balance of taxable income.

Four, income from labor remuneration, royalties, property rental income, each income does not exceed 4000 yuan, minus 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

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

Six, interest, dividends, bonus income, accidental income and other income, for each taxable income.

Individual donations to education and other public welfare undertakings shall be deducted from taxable income in accordance with relevant regulations of the State Council.

For taxpayers who have no domicile in China but get income from wages and salaries, and taxpayers who have domicile in China but get income from wages and salaries outside China, additional deductions can be determined according to their average income level, living standard and exchange rate changes. The applicable scope and standard of additional deduction shall be stipulated by the State Council.

Article 7 Individual income tax paid by taxpayers abroad may be deducted from the taxable amount of income obtained from outside China. However, the deduction shall not exceed the taxable amount calculated by the taxpayer's overseas income in accordance with the provisions of this Law.

Article 8 Individual income tax shall be paid by the taxpayer, and the unit or individual who pays the income shall be the withholding agent. If the personal income exceeds the amount stipulated by the State Council, the taxpayer obtains wages and salaries from two or more places, or there is no withholding agent, and there are other circumstances stipulated by the State Council, the taxpayer shall file tax returns in accordance with state regulations. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees.

Article 9 The monthly tax withheld by withholding agents and the monthly tax payable by taxpayers shall be turned over to the state treasury within seven days of the following month, and a tax return shall be submitted to the tax authorities.

Taxes payable on wages and salaries shall be levied on a monthly basis, and shall be turned over to the state treasury by withholding agents or taxpayers within seven days of the following month, and tax returns shall be submitted to the tax authorities. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis and paid in advance on a monthly basis. Specific measures shall be formulated by the State Council.

The tax payable on the income from the production and operation of individual industrial and commercial households shall be calculated on an annual basis and paid in advance on a monthly basis. Taxpayers should pay taxes in advance within the seventh day of the following month, and make final settlement within three months after the end of the year, and overpay and underpay.

The tax payable on the income from contracted operation or leased operation of enterprises and institutions shall be calculated on an annual basis, and the taxpayer shall pay it into the state treasury within 30 days after the end of the year and submit a tax return to the tax authorities. Taxpayers who obtain the income from contracted operation and lease operation by stages within one year shall pay in advance within seven days after each income, and make final settlement within three months after the end of the year, and refund more and make up less.

Taxpayers who obtain income from outside China shall, within 30 days after the end of the year, pay the tax payable to the state treasury and submit a tax return to the tax authorities.

Article 10 Income shall be calculated in RMB. If the income is in foreign currency, it shall be converted into RMB according to the foreign exchange rate stipulated by the State Administration of Foreign Exchange.

Article 11 A handling fee of 2% shall be paid to the withholding agent according to the tax withheld.

Twelfth specific measures for the collection, reduction and deferment of individual income tax on interest income from savings deposits shall be formulated by the State Council.

Thirteenth individual income tax collection and management in accordance with the "People's Republic of China (PRC) tax collection and management law".

Article 14 the State Council shall formulate implementation regulations in accordance with this Law.

Article 15 This Law shall come into force as of the date of promulgation.

Individual income tax rate table 1

(Income from wages and salaries is applicable)

Monthly taxable income tax rate of series (%)

1 No more than 5 in 500 yuan.

2 The part that exceeds 500 yuan to 2000 yuan is 10.

3 2,000 yuan to 5,000 yuan 15

4 the part exceeding 5,000 yuan to 20,000 yuan 20

5 the part exceeding 20,000 yuan to 40,000 yuan 25

6 More than 40,000 yuan to 60,000 yuan 30

7. More than 60,000 yuan to 80,000 yuan 35

8 The part exceeding 80,000 yuan is100,000 yuan 40

9 the part exceeding 100000 yuan 45

(Note: The monthly taxable income mentioned in this table refers to the balance of monthly income after deducting expenses of 2,000 yuan or expenses in accordance with the provisions of Article 6 of this Law. )

Personal income tax rate table 2

(Applicable to income from production and operation of individual industrial and commercial households and income from contracted operation and lease operation of enterprises and institutions)

Taxable income tax rate of series year (%)

1 5 does not exceed 5000 yuan.

2. The part exceeding 5000 yuan to 10000 yuan is 10.

3 10000 yuan to more than 30000 yuan 20

4 the part exceeding 30,000 yuan to 50,000 yuan 30

5. Part exceeding 50,000 yuan 35

(Note: The annual taxable income mentioned in this table refers to the balance of the total income in each tax year after deducting costs, expenses and losses in accordance with the provisions of Article 6 of this Law. )

Tax-related questions and answers

1. Why do you want to formulate the Measures for Self-declaration of Individual Income Tax (Trial)?

A: The Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC), which was deliberated and adopted at the 18th meeting of the 10th the National People's Congress Standing Committee (NPCSC) on June 27th, 2005, expanded the scope of taxpayers' self-declaration, and stipulated that taxpayers whose personal income exceeded the amount stipulated by the State Council and other circumstances stipulated by the State Council should make self-declaration. Subsequently, the State Council adopted a decision to amend the implementation regulations of the individual income tax law, defining "personal income exceeding the amount stipulated by the State Council" as "annual income of 6.5438+0.2 million yuan", and authorized State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) to formulate specific management measures. On the basis of the above provisions and other tax-related provisions, State Taxation Administration of The People's Republic of China, after extensively listening to the opinions of taxpayers, withholding agents, experts and scholars and grass-roots tax authorities, conducted in-depth research and repeated argumentation, adhered to the principle of "facilitating taxpayers, regulating high income, facilitating tax collection and management, and highlighting management priorities", and combined with some effective provisions in the Interim Measures for Self-declaration and Payment of Individual Income Tax formulated by State Taxation Administration of The People's Republic of China 1995.

The Measures are divided into eight chapters and forty-four articles, and the specific operation methods of self-declaration are clarified from the aspects of the basis for formulating the Measures, the object of declaration, the content of declaration, the place of declaration, the time limit for declaration, the way of declaration, the management of declaration, the legal responsibility and the implementation time. The formulation and implementation of the "Measures" can ensure that the provisions of the new individual income tax law on expanding the scope of self-tax declaration are systematically implemented.

2. How many ways are there to collect personal income tax?

A: There are two main ways to collect personal income tax, one is withholding and the other is self-declaration. In addition, in order to improve the efficiency of tax collection and facilitate taxpayers, some places have adopted the method of entrusting the collection of individual taxable income items.

3. What is voluntary tax return?

A: Self-declaration refers to the following two situations:

(1) After taxpayers have obtained taxable income, they shall calculate the payable personal income tax according to the items and amounts of taxable income, truthfully fill out the corresponding personal income tax return form within the reporting period stipulated by the tax law, and submit it to the tax authorities to declare and pay personal income tax.

(2) After the end of the tax year, the taxpayer shall truthfully fill in the corresponding individual income tax return form according to the taxable income items, amount, tax payable, tax paid and tax refund for the whole year, and submit it to the tax authorities for handling corresponding matters.

4. Who needs to file their own tax returns?

A: According to Article 36 of the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the Implementation Regulations) and Article 2 of the Measures, taxpayers who have the obligation to pay personal income tax in China shall file tax returns with the tax authorities on their own under any of the following five circumstances:

(1) The annual income is 6.5438+200,000 yuan;

(2) Obtaining wages and salary income from two or more places in China;

(3) Income obtained from outside China;

(4) No withholding agent has obtained taxable income;

(5) Other circumstances stipulated by the State Council.

Among the above five situations, the first and fifth situations are the newly added provisions of the revised individual income tax law. Among them, "other circumstances stipulated by the State Council" are not specific. Therefore, the "Measures" stipulate that the specific measures for tax declaration in this case shall be formulated separately by the State Council according to the specific circumstances.

5. Personal annual income exceeds 6.5438+0.2 million yuan, but he has paid taxes in full when he has income at ordinary times. Do you still need to declare at the end of the year?

A: According to the Regulations for the Implementation of the Individual Income Tax Law and the Measures, if an individual earns more than 6.5438+0.2 million yuan in a tax year, regardless of whether he has paid the individual income tax in full when he usually obtains various incomes or whether he has filed a tax declaration with the tax authorities himself, he shall file a tax declaration with the competent tax authorities in accordance with the relevant provisions of the Measures after the end of the year.

Six, how to determine the number of times an individual receives wages?

Answer: (1) Every time an individual publishes the same work (literary works, calligraphy and painting works, photographic works and other works) by means of books, newspapers, etc., regardless of whether the publishing unit pays the remuneration in advance or separately, or pays the remuneration after printing the work, the individual income tax is calculated and paid according to the one-time income. For the income from publishing, distributing or republishing the same work in two or more places, individual income tax shall be paid on the income obtained in different places or the income from republishing.

(2) If the same work of an individual is serialized in newspapers and periodicals, all the income from the remuneration obtained from the serialization shall be merged into one income, and personal income tax shall be calculated and paid. The income from the publication of a book after its continuous publication shall be regarded as individual income tax paid in installments. The income from publishing a book first and then serializing it should also be treated in this way.

Seven, individuals engaged in medical services income, how to pay personal income tax?

Answer: (1) An individual who has obtained a license with the approval of the relevant government departments to engage in service activities such as disease diagnosis, treatment and drug sales in the form of medical institutions such as outpatient departments, clinics, health centers (rooms) and hospitals. , according to the production and operation income of individual industrial and commercial households, pay personal income tax on the income obtained by medical institutions.

Individual industrial and commercial households, whether they have business premises or not, shall pay individual income tax according to their production and operation income.

(2) Doctors contract to operate rural clinics (stations) funded by collectives, partnerships or individuals, and the operating results are owned by the doctors themselves. The income obtained by the contractor shall be calculated and paid according to the income from contracted operation and lease operation of enterprises and institutions. The income obtained by medical staff in rural clinics (stations) shall be calculated and paid according to the income from wages and salaries.

(III) If a medical institution temporarily hires medical clinic personnel to sell medicines, or the income is divided into proportion with the medical institution, individual income tax shall be calculated and paid according to the income from labor remuneration, and the income obtained within one month shall be withheld and remitted by the medical institution.

Eight, law firms and their employees how to pay personal income tax.

(1) The annual operating income of a wholly-owned or partnership law firm funded by lawyers shall be regarded as the personal operating income of the funded lawyers, and personal income tax shall be calculated and paid according to the production and operating income of individual industrial and commercial households. When calculating the operating income, the wages and salaries of the funded lawyers shall not be deducted.

(2) A partnership law firm shall, based on the total annual operating income, calculate the income that each partner should distribute according to the proportion of capital contribution or the proportion agreed in advance, and calculate and pay individual income tax.

(3) Income paid by law firms to employees (including lawyers and administrative assistants, but excluding investors of law firms) shall be calculated and paid with personal income tax according to the income from wages and salaries.

(4) Lawyers who are employees of the law firm share the income with the law firm in accordance with the prescribed proportion. Law firms do not bear the expenses incurred by lawyers in handling cases (such as transportation fees, information fees, communication fees, hiring personnel, etc.). The lawyer's monthly income is not higher than 30% of the lawyer's monthly income determined by the local taxation bureaus of provinces, autonomous regions and municipalities directly under the Central Government. After deducting the expenses for handling the case, the balance shall be combined with the salary paid by the law firm.

(5) When a part-time lawyer obtains income in the nature of wages and salaries from a law firm, the law firm does not deduct the expense deduction standard stipulated in the Individual Income Tax Law, and directly determines the applicable tax rate according to the total income (the balance after deducting the handling expenses) and calculates the withholding individual income tax.

(6) Personal income tax shall be calculated and paid according to the income from remuneration for labor services for legal consultancy fees or other remuneration obtained by lawyers from the parties receiving legal services.