Hello, let me answer your questions about how to refund the tax if the annual income exceeds1.2000, and how to declare if the annual income exceeds1.2000. I believe many friends still don't know. Now let's have a look!
1. It depends on what kind of money this 1.2 million yuan belongs to. Personal income tax is paid according to the following categories: personal income tax is divided into domestic income and overseas income.
2. It mainly includes the following items: 1 1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.
3. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or the payment in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.
4.2. Income from production and operation of individual industrial and commercial households The income from production and operation of individual industrial and commercial households includes four aspects: (1) Income from production and operation of urban and rural individual industrial and commercial households who have been approved by the administrative department for industry and commerce and obtained a business license and engaged in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair.
5. (2) With the approval of relevant government departments, individuals have obtained business licenses and engaged in paid service activities such as running schools, medical care and consulting.
6, (3), other individuals engaged in individual business and production and business income, including personal income from temporary production and business activities.
7. (4) The taxable income of the above-mentioned individual industrial and commercial households and individuals related to production and operation.
8, 3,. Income from contracted operation and leased operation of enterprises and institutions The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, contracted operation, subcontracting and subletting, including the income from wages and salaries obtained by individuals on a monthly or per-time basis.
9.4. Income from remuneration for labor services refers to income obtained by individuals engaged in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertising, exhibition and technical services.
10, 5. Income from royalties refers to the income obtained by individuals from publishing their works in the form of books and newspapers.
1 1. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures and music scores; "Personal works" include my own works and translated works.
12. Individuals who receive remuneration for works behind them shall be taxed according to the items of income from remuneration.
13, 6. Royalty income refers to the income obtained by individuals from providing franchise rights such as patents, copyrights, trademarks and non-patented technologies.
14. The income from providing the right to use copyright does not include the income from remuneration.
15. The income from the author's public auction (bidding) of the original or copy of his own written works shall be taxed according to the royalty.
16, 7. Interest, dividend, dividend income refers to the interest, dividend and dividend income obtained by individuals with creditor's rights and equity.
17. Interest refers to personal deposit interest, loan interest and interest on purchasing various bonds.
18. Dividends, also known as dividends, refer to the investment income that shareholders get from joint-stock companies on a regular basis according to their articles of association.
19. Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed.
20. Joint-stock enterprises pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and tax the amount obtained according to the denomination of the shares distributed.
2 1, 8. Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles and other property.
22. Property includes movable and immovable property.
23.9. Income from property transfer refers to income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including income from transferring real estate and movable property.
24. Personal income from stock trading is not taxed for the time being.
25, 10. Accidental income Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, winning lottery tickets and other accidental income (including bonuses, objects and securities).
26. Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets whose winning income does not exceed 1 10,000 yuan shall be exempted from personal income tax. If it exceeds 10000 yuan, it will be taxed in full according to the accidental income items.
27.11.Other income Except for the above-mentioned 10 tax item, other taxable income shall be determined by the financial department of the State Council.
28. The financial department of the State Council refers to the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
29. As of April 30, 1997, the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China had determined other income items as follows: (1) Individuals were awarded the honorary prize of China Academy of Sciences by the Honorary Foundation of China Academy of Sciences.
30.(2) The individual obtains the deposit bonus paid by the banking department at the interest rate and value-added subsidy rate exceeding the national regulations.
3 1, (3) Preferential income obtained by individuals due to relevant insurance fees paid by their work units.
32.(4) Interest (or similar income paid in other names) paid by the insurance company to life insurance users who are not out of danger according to the insured amount and the bank's savings deposit interest rate for the same period.
33. (5) rebate income or transaction fee return income obtained by individual shareholders from securities companies to attract major shareholders to open accounts in the company and pay part of the transaction fees obtained to major shareholders.
34.(6) In the year-end summary, various celebrations, business contacts and other activities, individuals obtain cash, in-kind or valuable vouchers issued by some units and departments to relevant personnel of other units and departments.
35.(7) Resignation risk fund.
36, (eight) individuals to provide security for the unit or others to get paid.
37, personal income, if it is difficult to define which taxable income items, by the competent tax authorities for examination and determination.
38. Collection adjustment.