According to the regulations, the object of personal income tax is personal income, and the specific tax item is 1 1, that is, income from wages and salaries, income from production and operation of individual industrial and commercial households, income from contracted operation and leasing operation of enterprises and institutions, income from remuneration for labor services, income from royalties, interest, dividends, bonus income from property leasing. Where an enterprise needs to withhold and pay personal income tax, it usually refers to income from wages and salaries, remuneration for labor services, royalties, interest, dividends, bonuses, property leasing, property transfer and accidental income.

(1) Income from 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 the employment of individuals in enterprises or other units. According to Guo Shui Fa [1994] No.089, the following subsidies and allowances that are not of the nature of wages and salaries or are not derived from the taxpayer's own wages and salaries are not taxed:

1. One-child allowance;

2. Subsidies, differential subsidies and family members' non-staple food subsidies that are not included in the total basic wage system for civil servants;

3. Child care allowance;

4. Travel allowance and meal-missed allowance (refers to the allowance and subsidy paid to employees by the unit in the name of meal-missed allowance according to the actual number of meal-missed) if individuals cannot work in urban or suburban areas due to work reasons and really need to eat out.

The enterprise shall withhold and remit personal income tax on the wages and salaries obtained by employees from the enterprise in accordance with the regulations.

(2) Income from remuneration for labor services

Income from remuneration for labor services refers to the remuneration obtained by individuals engaged in design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, reviewing manuscripts, painting and calligraphy, sculpture, film and television, recording, performance, advertising, technical services, introduction services, brokerage services, agency services and other services. The income from directors' fees obtained by individuals as directors of enterprises also belongs to the nature of labor remuneration, and personal income tax is levied according to the items obtained from labor remuneration.

The basic criterion for distinguishing income from remuneration for labor services from income from wages and salaries is whether there is an employment relationship or an employed relationship. The income from remuneration for labor services is the remuneration obtained by an individual who independently engages in a certain skill and provides a certain service, and has nothing to do with the unit that paid the remuneration. Income from wages and salaries is an individual's dependent labor, and he receives remuneration from his unit. He has an employment and employment relationship with the unit that pays the remuneration.

Personal income tax shall be withheld and remitted by the enterprise in accordance with the provisions on the income from labor remuneration obtained by the individual from the enterprise.

(3) Income from royalties

Royalty income refers to the income obtained by individuals from providing patents, trademarks, copyrights, non-patented technologies and other concessions.

Income from royalties obtained by individuals from enterprises shall be withheld and remitted by enterprises in accordance with regulations.

(4) Income from interest, dividends and bonuses

Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity. Interest refers to the interest earned by buying or holding various bonds. Dividends and bonuses refer to dividends received by individuals who own equity. Among them, every dividend paid according to a certain proportion is called dividend; According to the profits to be distributed, those that exceed dividends are called dividends.

Interest, dividends and bonus income obtained by individuals from enterprises shall be withheld and remitted by enterprises in accordance with regulations.

(5) Income from property lease

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.

Personal income tax shall be withheld and remitted by the enterprise in accordance with the regulations on the income from property lease obtained by individuals from the enterprise.

(6) Income from property transfer

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

For the income from property transfer obtained by individuals from enterprises, except the income from stock transfer, enterprises shall withhold and remit personal income tax in accordance with regulations.

(7) Unexpected income

Accidental income refers to accidental income such as personal winning, winning and lottery, including bonuses obtained by individuals participating in activities such as prize-winning sales organized by enterprises.

The enterprise shall withhold and remit the individual income tax on the accidental income obtained by individuals from the enterprise in accordance with the regulations.

(8) Income from contracting and leasing of enterprises.

The income from contracting and leasing business of an enterprise refers to the income from individual contracting and leasing business and the income from subcontracting and subletting, including the income from wages and salaries obtained by contractors and lessees from the enterprise on a monthly or sub-monthly basis. In the process of specific taxation, we should distinguish between two situations:

One is that after individual contracting lease, the industrial and commercial registration is changed to individual industrial and commercial households, and the income from enterprise contracting lease actually belongs to the income from production and operation of individual industrial and commercial households. Personal income tax should not be levied on the income from contracting and leasing of enterprises, but on the income from production and operation of individual industrial and commercial households.

The other is that after individual contracting and leasing, the industrial and commercial registration is still an enterprise, so the income obtained by the contractor or lessee from the enterprise according to the contracting and leasing contract (agreement) should be subject to personal income tax according to the provisions of the personal income tax law, which is divided into two types: one is that the contractor and lessee do not own the operating results of the enterprise, but only obtain certain income from the enterprise according to the provisions of the contract (agreement), so personal income tax should be levied according to the items of wages and salaries; The other is that after the contractor and lessee pay the contract fee or lease fee to the enterprise according to the contract (agreement), the operating results shall be owned by the contractor or lessee, and the income obtained from the enterprise shall be withheld and remitted by the enterprise according to the projects obtained by the contracting and leasing enterprise.

Three, the enterprise withholding personal income tax.

According to the regulations, an enterprise, as a withholding agent, should withhold its personal income tax when paying taxable income to individuals, whether in cash, remittance, transfer, securities, in kind or other ways, and whether the other party is an employee of the unit or not. An enterprise shall fulfill its obligation to withhold and pay taxes according to law, and no individual may refuse. If an individual refuses to fulfill his tax obligations, the enterprise shall promptly report to the tax authorities for handling and suspend the payment of his taxable income. Otherwise, the tax payable by the individual shall be paid back by the enterprise, and at the same time, the overdue fine or penalty shall be paid for the tax withheld and receivable. The tax payable is calculated according to the following formula:

Taxable income = (paid income-expense deduction standard-quick deduction) ÷( 1- tax rate)

Taxable amount = taxable income × applicable tax rate-quick deduction

According to the regulations, when withholding personal income tax, an enterprise must issue a certificate of withholding and collecting tax uniformly printed by the tax authorities to the individual, and specify in detail the personal information such as the name, work unit, home address and ID card or passport number of the individual (if there is no such certificate, other valid documents can be used to prove his identity). For income from wages, salaries, interest, dividends and bonuses, if it is inconvenient to issue tax withholding certificates one by one due to the large number of taxpayers, with the consent of the competent tax authorities, the tax withholding certificates may not be issued, but the taxpayers shall be informed that they have withheld and remitted taxes in a certain way. If a taxpayer asks the enterprise for a certificate of withholding or collecting and paying taxes because he holds a tax payment certificate, the enterprise shall not refuse. Where an enterprise provides an informal tax deduction certificate to a taxpayer, the taxpayer has the right to refuse.

The monthly tax withheld and payable by taxpayers who declare themselves shall be turned over to the state treasury within 7 days of the following month, and the tax return shall be submitted to the local competent tax authorities.

Four. Tax reduction and exemption policy

According to the current regulations, when an enterprise withholds and pays personal income tax, the following items shall be exempted from personal income tax:

1. The government special allowance issued in accordance with the regulations of the State Council (refers to a special allowance issued by the state to those who have made outstanding contributions to the development of various undertakings, but does not refer to other subsidies and allowances approved by the State Council) and the tax-free subsidies and allowances stipulated by the State Council (currently limited to the allowances of academicians of China Academy of Sciences and Academy of Engineering) are exempt from personal income tax.

2. Welfare expenses, that is, temporary living hardship subsidies paid to employees by enterprises from their welfare expenses or trade union funds set aside according to relevant state regulations due to certain events or reasons, are exempt from personal income tax. The following income does not belong to the scope of tax-free welfare expenses, and should be incorporated into wages and salaries to collect personal income tax:

(1) Various subsidies and subsidies paid to individuals from welfare funds and trade union funds that exceed the proportion or base set by the state;

(2) Subsidies paid to employees from welfare funds and trade union funds;

(3) the unit for individuals to buy cars, houses, computers and other expenses that do not belong to the nature of temporary subsidies.

3. In accordance with the unified provisions of the state, the payment to employees of resettlement fees, retirement subsidies (refers to the retirement allowances that individuals meet the conditions stipulated in the Interim Measures of the State Council on Retirement and Resignation of Workers and receive according to the standards stipulated in these Measures) and retirement allowances are exempt from tax.

4. The housing accumulation fund, medical insurance premium and basic old-age insurance premium actually paid by the enterprise to the designated financial institution according to the proportion stipulated by the state or local government are not included in the personal current wages and salary income, and are exempt from personal income tax. Housing provident fund, medical insurance premium and basic old-age insurance premium paid in excess of the proportion stipulated by the state or local government shall be incorporated into personal current wages and salary income, and personal income tax shall be levied. Individuals are exempt from personal income tax when receiving the original housing provident fund, medical insurance premium and basic old-age insurance premium.

5. According to the document number. State Taxation Administration of The People's Republic of China issued [1997] No.087, temporarily exempting the individual income tax on the young crops compensation income paid by the land acquisition unit to the land contractor.

According to the document Caishuizi [1998]06 1, personal income tax is temporarily exempted on the income obtained by individuals from transferring shares of listed companies.

In addition, according to (94) Caishuizi No.020 document, senior experts (experts and scholars who enjoy special government allowances issued by the state) have reached retirement age, but if their retirement age is appropriately extended due to work needs, their wages and salary income during the extended retirement period will be regarded as retirement wages, and retirement wages will be exempted from personal income tax.

According to the Individual Income Tax Law and the Regulations for the Implementation of the Individual Income Tax Law, individual income tax may be reduced for the following items upon approval, and the scope and duration of reduction shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government:

1. Income of disabled, widowed and martyrs;

2. Causing heavy losses due to natural disasters;

3 other relief approved by the finance department of the State Council.

Guoshuihan [1999] No.329 further clarifies that the above-mentioned disabled, widowed and martyr's family members who can be exempted from personal income tax with the approval of the provincial people's government are limited to labor income, and the specific income items are: wages and salary income; Income from the production and operation of individual industrial and commercial households; Income from contracted operation and lease operation of enterprises and institutions; Income from labor remuneration; Remuneration income; Royalty income. Other income cannot be exempted from personal income tax.

According to (94) Caishuizi No.020, Guo Shui Han Fa [1996] No.417, Guo Shui Fa [1997] No.054 and other documents, the following income of overseas personnel is temporarily exempted from personal income tax.

(1) Reasonable housing subsidies, food subsidies, relocation expenses and laundry expenses obtained by foreign individuals in the form of non-cash or reimbursement are temporarily exempted from personal income tax. For housing subsidies, food subsidies and laundry expenses, taxpayers should provide valid certificates of the above subsidies to the competent tax authorities when they apply for wage and salary tax returns in the next month when they first obtain the above subsidies or the amount and payment method of the above subsidies change, and the competent tax authorities will approve and confirm the tax exemption. The relocation fee shall be provided by the taxpayer with valid vouchers, and the reasonable part shall be exempted from tax after examination and confirmation by the competent tax authorities.

(2) Foreign individuals who have obtained domestic and overseas travel subsidies according to reasonable standards are temporarily exempted from personal income tax. Such subsidies are provided by taxpayers with travel and accommodation vouchers (photocopies) or relevant plans for enterprises to arrange business trips, and the competent tax authorities will confirm them tax-free.

(3) expenses for visiting relatives, language training and children's education. Personal income tax is temporarily exempted if it is reasonable after being examined and approved by the local tax authorities. For the expenses of visiting relatives, the taxpayer shall provide the certificate (copy) of the transportation expenses for visiting relatives. After the examination by the competent tax authorities, the number of visits to relatives and the reasonable payment standard shall be exempted from tax. For language training fees and children's education fees, taxpayers should provide proof of expenses and time limit for receiving the above-mentioned education in China. Upon examination and approval by the competent tax authorities, the language training fees and children's education fees obtained by them in China and their children's education in China will be subsidized, and the part within a reasonable amount will be exempted from tax.

Section 2 Calculation of Taxable Amount of Individual Income Tax

I. Tax basis of individual income tax

Personal income tax is based on taxable income. Taxable income refers to the income obtained by individuals, after deducting the deduction items or amounts stipulated in the tax law.

Personal income is generally cash income. If the income obtained by an individual is in kind, the taxable income shall be calculated according to the price indicated on the certificate of obtaining the physical object; If there is no voucher or the price indicated on the voucher is obviously low, the taxable income shall be determined by the competent tax authorities with reference to the local market price. If the personal income is securities, the taxable income shall be verified by the competent tax authorities according to the par value and market price.

According to the provisions of the tax law, when calculating taxable income, except for special items, all deductions or expenses stipulated in the tax law are allowed to be deducted from income, including the costs or expenses necessary to obtain income. Specifically, for different taxable income items, three different deduction methods are adopted, namely quota, quota rate and accounting method. Income from wages and salaries, as well as income from contracted operations and leasing operations of enterprises, shall be deducted by a fixed amount, that is, expenses of a specified amount shall be deducted from the income obtained, and the balance shall be taxable income. Income from property transfer shall be accounted by deducting relevant costs, expenses or necessary expenses. The income from labor remuneration, royalties and property leasing has just been deducted in two ways: quota and quota. As for interest, dividends, bonus income and accidental income, it is stipulated that expenses shall not be deducted because it does not involve the payment of necessary expenses.

Accounting treatment of withholding personal income tax

Enterprises should set up a detailed account of "Personal Income Tax Payable" under the subject of "Taxes Payable", which is specially used to account for the withholding and payment of personal income tax by enterprises. This account accounts for the balance of personal income tax withheld and remitted by the enterprise registered by the lender and the personal income tax withheld and remitted by the enterprise registered by the borrower, reflecting the personal income tax withheld and remitted by the enterprise that the lender has not paid to the tax authorities.

When an enterprise withholds and pays individual income tax in accordance with regulations, it shall make the following accounting entries according to the tax withheld and paid:

Borrow: related subjects

Loan: taxes payable-personal income tax payable

When actually paying individual income tax, make the following accounting entries according to the actual amount paid:

Borrow: taxes payable-personal income tax payable

Loans: bank deposits

Because of the different methods to determine the tax basis of individual income tax, the tax rate is set according to the tax item, and the corresponding tax payable calculation method is also different.

Three, the tax method of wage and salary income tax

Under normal circumstances, the taxable income of individual income tax is the balance of the monthly salary and salary income obtained by taxpayers after deducting 800 yuan expenses. For foreigners, overseas Chinese, compatriots from Hongkong, Macau and Taiwan Province Province who work in industrial enterprises in China, in addition to the above-mentioned 800 yuan expenses, an additional deduction of 3,200 yuan can be made. The taxable amount of wages and salaries is calculated according to the nine-level excess progressive tax rate. See table 15- 1 for the individual income tax rate on wages and salaries:

Table 15- 1:

Personal income tax rate

(Income from wages and salaries is applicable)

Monthly taxable income (including tax) without tax differential tax rate (%) is deducted quickly.

1 no more than 5 00 yuan, no more than 475 yuan 5 0.

2 The part that exceeds 500 yuan to 2,000 yuan exceeds 475 yuan to 1825 yuan, and the part that exceeds 10 is 25 yuan.

3 15 and10.825 to 4,375 yuan for the part exceeding 2,000 to 5,000 yuan.

4 The part exceeding 5,000 yuan to 20,000 yuan and the part exceeding 4,375 yuan to 16375 yuan 20375

5 The part exceeding 20,000 yuan to 40,000 yuan and the part exceeding 16375 yuan to 3 1375 yuan 25 1375.

6 The part exceeding 40,000 yuan to 60,000 yuan and the part exceeding 3 1.375 yuan to 45,375 yuan 30375

7 The part exceeding 60,000 yuan to 80,000 yuan and the part exceeding 45,375 yuan to 58,375 yuan 356,375

8 The part exceeding 80,000 yuan to 100000 yuan and the part exceeding 58,375 yuan to 70,375 yuan are 40 10375.

9 The part exceeding100,000 yuan and the part exceeding 70,375 yuan 45 15375

The taxable amount of personal income tax on wages and salaries is:

Monthly taxable income = total monthly salary income -800.

Monthly taxable income = total monthly salary income -800-3200 (applicable to foreigners, overseas Chinese and compatriots from Hong Kong, Macao and Taiwan).

Monthly taxable amount = ∑ (taxable income x applicable tax rate)

Monthly taxable amount = monthly taxable income × applicable tax rate-quick deduction

[Example 1] Hongyuan Factory paid the salary in April, and employee Zhang's salary in that month was 2,400 yuan, and the tax payable was:

Taxable income =2400-800

= 1600 yuan

Taxable amount = 500× 5%+(1600-500 )×10%

= 135 yuan

Or:

Taxable amount = 1600× 10%-25

= 135 yuan

[Example 1] Mark, a foreign expert, earns 6,200 yuan a month. According to the regulations, for foreigners, in addition to deducting 800 yuan fees, an additional 3,200 yuan will be deducted. The tax payable is:

Taxable income =6200-800-3200

=2200 yuan

Taxable amount =2200× 15%- 125

=205 yuan

The personal income tax that an enterprise should withhold in the current month is the taxable amount of wages and salaries earned by all employees in the current month.

The total salary of employees in Hongyuan Factory in April was 256,000 yuan. According to calculation, personal income tax should be paid 3,900 yuan.

In specific accounting, enterprises should make the following accounting entries:

Debit: Payable salary is 256,000 yuan.

Credit: cash 252 100

Loan: taxes payable-personal income tax payable 3,900.

There are several special circumstances that need to be considered when calculating the taxable amount of wages and salary income that should be withheld:

(1) Taxable amount for receiving monthly bonus, year-end bonus or labor dividend in one lump sum.

According to the regulations, the monthly bonus, year-end salary increase or labor dividend obtained by employees at one time can be calculated and taxed separately as one month's salary and salary income. Since the monthly salary and salary income has been deducted monthly, the above bonus, year-end salary increase or labor dividend will not be deducted, and the full amount will be used as taxable income to calculate the taxable amount. If the monthly salary and salary income of employees is less than that of 800 yuan, that is to say, personal income tax is not levied on this month's income at ordinary times, when calculating the taxable amount of the above bonus, year-end salary increase or labor dividend, it should be regarded as one month's salary and salary income, and this 800 yuan expense (such as foreign experts, etc. , 3200 yuan should be deducted), the balance should be regarded as taxable income, and the taxable amount should be calculated at the applicable tax rate.

[Example 2] A factory issues a year-end bonus, and employee liying issues a year-end bonus of12,000 yuan. Li's monthly salary is about 1800 yuan.

According to the regulations, the year-end bonus won by Li Can is taxed separately according to one month's salary and salary income. As the expenses have been deducted monthly, the above-mentioned year-end bonus is completely regarded as taxable income, namely:

Taxable income =12,000 yuan

Taxable amount = 12 000×20%-375

= 2025 yuan

Then the company should withhold and remit Li's personal income tax of 2025 yuan.

(2) Enterprises should pay individual income tax for their employees (including other employees).

In order to improve the income level of employees, some enterprises clearly stipulate in the labor contract that all or part of the personal income tax shall be borne by employees, and the wages and salaries paid to employees are net income excluding tax or income containing some taxes. For example, an enterprise hires someone as the chief engineer, and the contract stipulates that the monthly salary is 5,000 yuan after tax. In this case, when withholding personal income tax, the income excluding tax should be converted into income including tax first, and then the personal income tax to be withheld should be calculated. Specifically, it can be divided into the following two situations:

1. The enterprise pays all taxes for its employees.

In this case, the enterprise pays the employees net income excluding tax. When calculating the withholding personal income tax, the income excluding tax should be converted into taxable income with tax, and then the taxable amount should be calculated. The calculation formula is as follows:

Taxable income = (income excluding tax-expense deduction standard-quick deduction) ÷( 1- tax rate)

Taxable amount = taxable income × tax rate-quick deduction

It should be noted that in the above two formulas, the tax rate for calculating taxable income refers to the tax rate corresponding to the tax-free income calculated according to the tax-free scale (see table 13- 1), while the tax rate in the formula for calculating taxable amount is the tax rate corresponding to the tax-included scale, which will be illustrated in detail below.

[Example 3] An industrial company hired Wang as an engineer, and the contract stipulated that the monthly salary was 8,000 yuan after tax. On February 2nd, the enterprise paid Wang 65438+8000 yuan 10 monthly salary according to regulations.

Since the salary paid to Wang is net income after tax, the income excluding tax should be converted into taxable income, and its calculation method is as follows:

Taxable income =(8 000-800-375)÷( 1-20%)

=853 1.25 yuan

In the above formula, the income excluding tax is 8000 yuan, and the corresponding step is "the part exceeding 4375 yuan is 15- 1", so the corresponding tax rate is 20%.

According to the above taxable income, the taxable amount is calculated as follows:

Taxable amount =853 1.25×20%-375

= 133 1.25 yuan

In the specific accounting, the personal income tax borne by the enterprise should be regarded as the wages payable by the enterprise, and the following accounting entries should be made:

Debit: Payable salary 933 1.25

Credit: 8,000 in cash

Loan: taxes payable-personal income tax payable 133 1.25.

2. Enterprises pay part of the taxes for employees.

Part of the tax paid by enterprises for employees can be divided into two situations: one is to pay part of the tax at a fixed tax rate, and the other is to pay part of the tax at a fixed tax rate. The so-called fixed tax burden means that enterprises pay a fixed amount of tax for employees every month; The proportion of tax paid by enterprises for employees refers to the tax paid by enterprises for a certain proportion of employees' wages or a certain proportion of taxes paid for employees' wages.

If an enterprise pays part of the taxes for its employees, it shall convert the wages and salaries of the employees into taxable income, and then calculate the taxes that should be withheld and remitted. The calculation formula is as follows:

Taxable income = wages of employees+tax deduction standard borne by enterprises.

Taxable amount = taxable income × tax rate-quick deduction

A factory imported a set of equipment from abroad. In order to ensure the normal operation of the equipment, George, an American engineer, is specially hired to help with the after-sales service of the equipment. According to the contract, the enterprise pays 9000 yuan a month and pays 50% of its payroll tax. When paying wages, the taxes to be withheld are:

Taxable income = (9000-800-3200-375× 50%) (1-20 %× 50%)

=5347.22 yuan

Taxable amount =5347.22× 15%

=802.08 yuan

Withholding tax =802.08×50%

=40 1.04 yuan

In the specific accounting, the following accounting entries should be made:

Debit: Payable salary 940 1.04

Credit: cash 8598.96

Loan: taxes payable-personal income tax payable 802.08.

(three) the tax calculation method for the enterprise operators who implement the annual salary system.

According to the regulations, the personal income tax payable on the wages and salary income obtained by the enterprise operators who implement the annual salary system can be calculated on an annual basis and paid in advance on a monthly basis, that is, when the enterprise operators receive the basic salary on a monthly basis, the 800 yuan fee is deducted, and the tax payable is calculated at the applicable tax rate and paid in advance; After the end of the year, the enterprise shall calculate the benefit salary that the operator should receive according to the regulations, then add the basic salary and the benefit salary to calculate the average monthly tax payable, and then calculate the annual tax payable on this basis. The calculation formula is as follows:

Average monthly tax payable = [(annual basic salary+benefit salary) ÷ 12- expense deduction standard] × applicable tax rate-quick deduction.

Annual tax payable = monthly average tax payable ×l2

Comparing the annual tax payable with the prepaid tax, the difference is the tax payable.

A factory implements the annual salary system, with a basic salary of 2000 yuan per month. After the end of the year, calculate the benefit salary according to the company's benefit. At the end of June 1, June 1 the basic salary is 2000 yuan, and the taxable amount is:

Taxable income =2 000-800

= 1200 yuan

Taxable amount = 1 200× 10%-25

=95 yuan

At the end of each month, the enterprise withheld and remitted the personal income tax of the factory director, 95 yuan.

After the end of the year, the enterprise calculates that the factory director should get the benefit salary of 48,000 yuan in that year, and the annual tax payable is:

Average monthly taxable income = (2000×12+48000) ÷12-800.

=5 200 yuan

Average monthly tax payable =5 200×20%-375

=665 yuan

Annual tax payable =665× 12

=7 980 yuan

Taxable amount =7980-95× 12

=6 840 yuan

Then the company will withhold and pay taxes of 6 840 yuan when paying welfare wages to the factory.

(four) the tax calculation method of severance pay income and economic compensation income obtained from the termination of the labor contract.

Retirement income received by employees who do not meet the retirement conditions and retirement fee standards stipulated in the Interim Measures of the State Council on Retirement and Resignation of Workers is not within the scope of tax exemption according to regulations, and should be paid as wages and salaries when receiving it. Because severance pay is usually paid in one lump sum, the amount is large, and retirees may not have a fixed income for a period of time, so if retirees get a higher severance pay income in one lump sum according to regulations, they can be regarded as wages and salaries for several months at one time, and the original monthly wages and salaries can be divided into several wages and salaries to calculate taxable income and taxable amount. If the above-mentioned method is used to divide the salary and salary income for more than 6 months, it will be calculated by the average division of 6 months.

[Example 7] A factory worker Zhao resigned for some reason, and the factory paid 54,000 yuan for his resignation. If Zhao's monthly salary before resignation is 2000 yuan, the company should withhold the tax when paying the resignation fee as follows:

Since 54 000÷2 000=27 (months) is more than 6 months, it should be calculated according to the average division of 6 months.

Monthly taxable income =54 000÷6

= 9,000 yuan

Monthly tax payable =9 000×20%-375

= 1 425 yuan

Total tax payable = 1 425×6

=8 550 yuan

The factory withheld and remitted personal income tax of 8 550 yuan when paying severance payment.

In addition, the document Guo Shui Fa [1999] 178 stipulates that the one-time economic compensation income obtained by an individual due to the termination of a labor contract can be regarded as the salary income obtained for several months at a time, and it is allowed to be calculated on average within a certain period. The specific average method is: divide the economic compensation income obtained by an individual by his working years in this enterprise, take the starting number as his monthly salary and salary income, and then calculate and pay personal income tax after deducting the corresponding expenses according to regulations.

[Example 7] Zhang worked in a factory for 8 years. Due to various reasons, he terminated the labor contract and paid Zhang An a one-time economic compensation of 32,000 yuan. Personal income tax to be withheld is:

Monthly taxable income =32 000÷8-800

=32 00 yuan

Monthly tax payable =3200× 15%- 125.

=355 yuan

Taxable amount =355×8

=2840 yuan

The factory withheld and remitted personal income tax 2 840 yuan when paying economic compensation.

(five) the tax calculation method of wages and salaries earned by employing foreign experts for less than one month.

If an enterprise employs foreign experts for less than one month and pays less than one month's salary, the actual tax payable shall be calculated based on the monthly salary. Its calculation formula is:

Taxable amount = (taxable income of wages and salaries in the current month × applicable tax rate-quick deduction) × actual working days in the current month ÷ days in the current month.

If the enterprise pays by daily wages, it should also be converted into monthly wages by multiplying the daily wages by the actual working days of the month, and then calculate the tax payable according to the above formula.

A factory imported complete sets of equipment from abroad in April. According to the contract, the equipment supplier sends engineers to guide the installation and debugging of the equipment, and the wages are paid by the factory itself. The daily wage is RMB 400 yuan. Bull engineer worked in the factory for 20 days and paid 8000 yuan according to the contract. Then that tax to be withheld at the time of payment is:

Monthly salary =400×30

= 12 000 yuan

Monthly taxable income = 12 000-800-3 200

= 8000 yuan

Taxable amount =(8 000×20%-375)×20÷30

=8 16.67 yuan

4. Tax calculation method for income from contracted operation and lease operation of enterprises

According to the regulations, the taxable income is the balance of the taxpayer's total income in each tax year after deducting necessary expenses, and the taxable amount is calculated according to table 18-2. Among them, the total income refers to the income and salary income obtained by taxpayers in accordance with the provisions of contracting, leasing and subcontracting and subletting contracts; must