The differences between personal income tax and income tax payable are as follows: 1. Different scopes. Personal income tax includes 20 categories, namely income from power construction funds, income from Three Gorges Project construction funds, income from road maintenance fees, income from vehicle purchase surcharges, income from railway construction funds, and income from highway construction.

Fund income, civil aviation infrastructure construction fund income, post and telecommunications surcharge fund income, port construction fee income, and income tax payable include value-added tax, consumption tax, corporate income tax, resource tax, land value-added tax, urban maintenance and construction tax paid by enterprises in accordance with the law,

Taxes such as real estate tax, land use tax, vehicle and vessel tax, education surcharge, mineral resource compensation fees, stamp duty, farmland occupation tax, etc., as well as personal income tax collected and paid by enterprises before being handed over to the state, etc.

2. Different tax rates? The personal income tax rate is 17%, which can be deducted from the tax on goods purchased with a value-added invoice; the value-added tax rate is 4% (commercial) or 6% (industrial).

However, input tax cannot be deducted, nor can VAT invoices be issued. At the same time, input tax cannot be deducted for small-scale goods purchased with income tax payable.

?3. Different tax rate calculation methods? The formula for calculating personal income tax is: net operating income = operating income - operating expenses - depreciation of productive fixed assets - production tax + net income from renting out houses, net income from renting out other assets and net rent converted from owning houses

wait.

Net property income does not include premiums received from transferring ownership of an asset.

The calculation formula of net transfer income is: net transfer income = transfer income - transfer expenditure. The calculation formula of income tax payable is expressed as: actual growth rate of per capita disposable income = (per capita disposable income in the reporting period/per capita disposable income in the base period)/

Consumer Price Index -100%.

4. Differences in bills: For personal income tax, ordinary VAT invoices and special VAT invoices are issued, while for income tax payable, only ordinary value-added invoices are issued.

Special invoices, that is, general taxpayers, can deduct part of the tax rate for the company.

Small-amount taxpayers cannot take input deductions.

5. Personal income tax with different nature and scope: generally refers to the total quantity and amount of production of industrial enterprises, including unsold inventory that has not yet generated income; while the income tax payable is the sum of business income, operating income, and other business income.

, the total income of some circulation companies is calculated as price difference income, that is, gross profit.

6. The accounting basis is different for different accounting units. For personal income tax, the industrial activity unit is the basic accounting unit, while for income tax payable, the independent accounting unit is the basic accounting unit.