Section 1 Overview of Personal Income Tax

Personal income tax is a tax levied on various taxable incomes obtained by individuals. Although industrial enterprises are not taxpayers of personal income tax, they are withholding agents of personal income tax.

1. Taxpayers of personal income tax

According to regulations, the taxpayers of personal income tax are taxpayers, specifically those who have a residence in my country, or who live in my country although they have no residence. For more than 1 year, as well as individuals who have no domicile and do not live in my country, or have no domicile and have lived in my country for less than 1 year, but have taxable income derived from my country, including Chinese citizens, individual industrial and commercial households, compatriots from Hong Kong, Macao and Taiwan, and Foreign individuals.

According to regulations, personal income tax implements a collection management system that combines personal tax declaration and withholding and payment. Any unit or individual who pays taxable income is the withholding agent of personal income tax.

Although industrial enterprises are not taxpayers of personal income tax, they are withholding agents of personal income tax and must fulfill their obligation to withhold and remit personal income tax in accordance with tax laws.

2. The taxable objects and taxable items of personal income tax

According to regulations, the taxable object of personal income tax is personal income, and there are 11 specific taxable items, namely wages and salary income. Income from production and operation of individual industrial and commercial households, income from contracting and leasing operations of enterprises and institutions, income from labor remuneration, income from royalties, income from interest, dividends and bonuses, income from property leasing, income from property transfer, and accidental income Income, other income taxable as determined by the finance department of the State Council. Businesses are required to withhold and pay personal income tax, which usually refers to income from wages and salaries, income from labor remuneration, income from royalties, income from interest, dividends, bonuses, income from property leasing, income from property transfer, and incidental income.

(1) Wage and salary income

Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, Labor dividends, allowances, subsidies and other income related to office or employment. According to the provisions of Guoshuifa [1994] No. 089, the following subsidies and allowances that are not wages or salaries, or income that is not part of the taxpayer’s own wages or salaries, are not taxed:

1. Only child Subsidy for women;

2. Subsidies, allowance differences and non-staple food subsidies for family members that are not included in the total basic salary when implementing the civil servant salary system;

3. Child care subsidies;

4. Travel expense allowance and missed meal allowance (means that according to the regulations of the financial department, if an individual works in urban or suburban areas due to work and cannot eat at the workplace or returns to the workplace, and really needs to eat out, the allowance will be based on the actual number of missed meals) Meal allowances paid according to prescribed standards, but do not include subsidies and allowances issued by the unit to employees in the name of meal allowances).

For the wages and salaries earned by employees from the enterprise, the enterprise shall withhold and pay personal income tax in accordance with regulations.

(2) Income from labor remuneration

Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, and lecturing for enterprises. , news, broadcasting, review, calligraphy and painting, sculpture, film and television, recording, performances, performances, advertising, technical services, introduction services, brokerage services, agency services and other services. The director's fee income obtained by an individual from serving as a director of an enterprise is also in the nature of labor remuneration, and personal income tax is levied according to the labor remuneration income item.

The basic criterion for distinguishing income from labor remuneration from income from wages and salaries is whether there is an employment-employee relationship. Income from labor remuneration is the remuneration obtained by an individual independently performing a certain skill and providing certain labor services. There is no employer-employee relationship between him and the unit that pays the remuneration; while income from wages and salaries is the individual's dependent labor and is received from the unit where he works. remuneration, and he has an employer-employee relationship with the unit that pays the remuneration.

For the labor remuneration income obtained by an individual from an enterprise, the enterprise shall withhold and pay personal income tax in accordance with regulations.

(3) Income from royalties

Income from royalties refers to the income obtained by individuals from providing patent rights, trademark rights, copyrights, non-patented technologies and other franchises. .

For the royalties received by individuals from enterprises, the enterprises shall withhold and pay personal income tax in accordance with regulations.

(4) Interest, dividends, and bonus income

Interest, dividends, and bonus income refer to the interest, dividends, and bonuses obtained by individuals from owning debts and equity. Interest refers to the interest earned from purchasing or holding various bonds. Dividends and bonuses refer to dividends received by individuals from owning equity. Among them, the dividends distributed according to a certain ratio are called dividends; the profits that should be distributed in excess of the dividends are called dividends.

For interest, dividends, and bonus income received by individuals from enterprises, the enterprise shall withhold and pay personal income tax in accordance with regulations.

(5) Income from property leasing

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

For the property rental income obtained by an individual from an enterprise, the enterprise shall withhold and pay personal income tax in accordance with regulations.

(6) Income from property transfer

Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other properties. of income.

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

(7) Incidental income

Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income, including income from an individual’s participation in prize sales and other activities organized by an enterprise. Bonuses obtained.

For incidental income obtained by an individual from an enterprise, the enterprise shall withhold and pay personal income tax in accordance with regulations.

(8) Income from contracting and leasing operations of enterprises

Income from contracting and leasing operations of enterprises refers to income from individual contracting and leasing operations as well as income obtained from subcontracting and subletting Income includes income in the nature of wages and salaries that contractors and lessees receive from the enterprise on a monthly or per-time basis. In the specific tax calculation process, two situations should be distinguished and handled:

One is that after an individual contracts or leases, the industrial and commercial registration is changed to an individual industrial and commercial household, then the actual income from the contracting or leasing of the enterprise will be The income from production and operation of individual industrial and commercial households should not be levied on the income from contracting and leasing operations of enterprises, but should be levied on the income from production and operation of individual industrial and commercial households.

The other is that after an individual contracts or leases, the industrial and commercial registration is still an enterprise. The income obtained by the contractor or lessee from the enterprise in accordance with the contract or lease contract (agreement) shall be in accordance with the provisions of the Personal Income Tax Law. Paying personal income tax can be divided into two types: one is that the contractor or lessee does not have ownership of the business results of the enterprise and only obtains certain income from the enterprise according to the provisions of the contract (agreement), then it should be based on wages and salary income items Personal income tax is levied; the other is that after the contractor or lessee pays the contracting fee or leasing fee to the enterprise in accordance with the provisions of the contract (agreement), the operating results belong to the contractor or lessee, then the income obtained from the enterprise shall be based on the corresponding Income from enterprise contracting and leasing shall be withheld and paid by the enterprise personal income tax.

3. Enterprise withholding personal income tax

According to regulations, when an enterprise, as a withholding agent, pays taxable income to an individual, whether it is cash payment or remittance payment, , transfer payment, or payment in securities, physical objects or other methods, regardless of whether the other party is an employee of the unit, the personal income tax payable shall be withheld according to regulations. Enterprises shall fulfill their obligations to withhold and pay taxes in accordance with the law, and individuals shall not refuse. If an individual refuses to fulfill his tax obligations, the enterprise should promptly report to the tax authorities for processing 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, late payment fees or penalties shall be paid for the tax that should be withheld but not deducted or receivable and uncollected. The amount of back tax payable is calculated according to the following formula:

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

Tax payable = taxable income × applicable tax rate - quick calculation deduction

According to regulations, when an enterprise withholds personal income tax, it must issue to the individual a tax withholding and collection voucher uniformly printed by the tax authority. , and indicate in detail the personal information such as the individual's name, work unit, home address, ID card or passport number (if the above documents are not available, other valid documents proving their identity can be used).

For wages, salary income and interest, dividends and bonus income, if there are many taxpayers and it is inconvenient to issue tax withholding and collection vouchers one by one, with the consent of the competent tax authority, no tax withholding and collection vouchers need to be issued, but the tax withholding and collection vouchers should be issued through A certain way of informing taxpayers that tax has been withheld. If a taxpayer requests a tax withholding and collection voucher from an enterprise in order to hold a tax payment voucher, the enterprise shall not refuse. If an enterprise provides an informal tax deduction certificate to a taxpayer, the taxpayer has the right to refuse it.

The monthly taxes withheld and the monthly taxes payable by self-declared taxpayers must be paid to the national treasury within the 7th of the following month, and tax payments must be submitted to the local tax authority. Declaration form.

IV. Tax reduction and exemption policy

According to current regulations, when an enterprise withholds personal income tax, the following items are exempt from personal income tax:

1. In accordance with the regulations of the State Council Special government allowances issued (referring to a specific allowance issued by the state to those who have made outstanding contributions to the development of various undertakings, and not generally referring to other subsidies and allowances approved by the State Council) and tax-free subsidies and allowances stipulated by the State Council (Currently limited to academician allowances of the Chinese Academy of Sciences and the Academy of Engineering), exempt from personal income tax.

2. Welfare fees, that is, due to certain specific events or reasons that cause certain difficulties in the normal life of employees or their families, the enterprise pays them from the welfare fees or union funds set aside in accordance with relevant national regulations. Temporary living difficulties subsidies for employees are exempt from personal income tax. The following income does not fall within the scope of tax-free welfare fees and should be incorporated into wages and salaries for calculation of personal income tax:

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

(2) Subsidies paid to unit employees from welfare fees and trade union funds for everyone;

(3) The unit is Personal purchases of cars, houses, computers, etc. are not expenditures that are in the nature of temporary living difficulties subsidies.

3. Settlement allowance and severance allowance paid to employees in accordance with unified national regulations (referring to individuals who meet the retirement conditions stipulated in the "Interim Measures of the State Council on Retirement and Retirement of Workers" and receive them in accordance with the standards stipulated in the Measures) severance pay) and retirement pay are exempt from tax.

4. The housing provident fund, medical insurance premiums, and basic pension insurance funds that the enterprise withdraws and actually pays to designated financial institutions in accordance with the proportions stipulated by the national or local government shall not be included in the individual's current wages and salary income. Exemption from personal income tax. For housing provident funds, medical insurance premiums, and basic pension insurance premiums that exceed the proportions stipulated by the state or local government, the excess portion shall be incorporated into the individual's current salary and salary income, and personal income tax shall be calculated. Individuals are exempt from personal income tax when they receive housing provident funds, medical insurance premiums, and basic pension insurance benefits originally withdrawn.

5. According to the provisions of Guo Shui Han Fa [1997] No. 087, the income from young crop compensation paid by the land acquisition unit to the land contractor during the land acquisition process is temporarily exempt from personal income tax.

According to the provisions of Cai Shui Zi [1998] No. 061, personal income tax is temporarily exempted from personal income tax on income obtained by individuals from transferring shares of listed companies.

In addition, according to the provisions of (94) Cai Shui Zi No. 020, senior experts who have reached the retirement age, but do have their retirement age appropriately extended due to work needs (referring to those who enjoy special government allowances issued by the state) Experts and scholars), their wages and salary income during the extended retirement period are regarded as retirement wages and retirement wages and are exempt from personal income tax.

In accordance with the provisions of the "Personal Income Tax Law" and the "Implementation Regulations of the Personal Income Tax Law", the following items can be subject to reduction of personal income tax upon approval. The extent and duration of the reduction shall be determined by the people's governments of each province, autonomous region, and municipality directly under the Central Government:

1. Income of the disabled, orphans and dependents of martyrs;

2. Heavy losses caused by natural disasters;

3. Others approved by the financial department of the State Council reduced.

Guo Shui Han [1999] No. 329 further clarifies that the income of the above-mentioned disabled, orphans and martyrs who have been approved by the provincial people's government to reduce personal income tax is limited to labor income. The specific income items are: wages , salary income; income from production and operation of individual industrial and commercial households; income from contracting and leasing operations of enterprises and institutions; income from labor remuneration; income from author's remuneration; income from royalties. Other income cannot be exempted from personal income tax.

In accordance with the provisions of (94) Cai Shui Zi 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 exempt from personal income tax.

(1) Reasonable housing subsidies, food subsidies, relocation expenses, and laundry expenses obtained by foreign individuals in non-cash forms or in the form of actual reimbursement are temporarily exempt from personal income tax. For housing subsidies, food subsidies, and laundry expenses, the taxpayer shall provide the competent tax authority with the validity of the above-mentioned subsidies when filing a tax return for wages and salaries in the month following the month in which the above-mentioned subsidies are first obtained or the amount or payment method of the above-mentioned subsidies changes. The certificate shall be approved by the competent tax authority to confirm tax exemption. For relocation expenses, the taxpayer should provide valid certificates, which will be reviewed and determined by the competent tax authorities, and the reasonable part will be tax-free.

(2) Domestic and overseas travel subsidies obtained by foreign individuals based on reasonable standards are temporarily exempt from personal income tax. For such subsidies, taxpayers should provide vouchers (copies) of transportation and accommodation expenses for business trips or relevant plans for business trips arranged by the enterprise, and the tax authorities will confirm tax exemption.

(3) The portion of family visit expenses, language training expenses, children’s education expenses, etc. obtained by foreign individuals that are reasonable upon review and approval by the local tax authorities are temporarily exempt from personal income tax. For family visit expenses, the taxpayer should provide a voucher (copy) for transportation expenses for family visits, which will be reviewed by the competent tax authority. The portion actually used for family visits and the number of family visits per year and the payment standard are reasonable will be exempted from tax. For language training fees and children’s education fees, taxpayers should provide the expenditure vouchers and period certification materials for the above-mentioned education in China, which shall be reviewed by the competent tax authorities. Language training fees and children’s education fees are subsidized, and the portion within a reasonable amount is tax-free.

Section 2 Calculation of personal income tax payable

1. The basis for calculating personal income tax

The basis for calculating personal income tax is taxable income. Taxable income is the balance of an individual's income minus the deduction items or amounts stipulated in the tax law.

Income received by individuals is generally cash income. If the income obtained by an individual is in kind, the taxable income shall be calculated based on the price indicated on the voucher of the obtained physical item; if there is no voucher or the price indicated on the voucher is obviously low, the competent tax authority shall refer to the local tax authority. The market price is used to determine the taxable income. If the individual's income is marketable securities, the taxable income will be determined by the competent tax authority based on the par value and market price.

According to the provisions of the tax law, when calculating taxable income, except for special items, deduction items or deduction amounts prescribed by the tax law are allowed to be subtracted from the income, including the necessary costs incurred to obtain the income. or fees. Specifically, three different deduction methods are used for different taxable income items, namely fixed amount, fixed rate and accounting method. A fixed deduction method is adopted for income from wages and salaries and income from contracting and leasing operations of enterprises, that is, a specified amount of expenses is deducted from the income obtained, and the balance is the taxable income. For income from property transfer, accounting methods shall be used to deduct relevant costs, expenses or required necessary expenses. For income from remuneration for services, income from royalties, and income from property leasing, two deduction methods, fixed amount and fixed rate, have been adopted. As for interest, dividends, bonus income and incidental income, because they do not involve the payment of necessary expenses, it is stipulated that no expenses can be deducted.

2. Accounting for Withholding and Payment of Personal Income Tax

Enterprises should set up a detailed account of "Personal Income Tax Payable" under the "Tax Payable" account, which is specifically used to account for the withholding and payment of personal income tax by the enterprise. The credit side of this account registers the personal income tax withheld by the enterprise, the debit side registers the personal income tax paid by the enterprise, and the balance on the credit side reflects the personal income tax that the enterprise has withheld but not yet paid to the tax authorities.

When an enterprise withholds personal income tax in accordance with regulations, it will make the following accounting entries based on the withheld tax:

Debit: Relevant accounts

Credit: Tax payable ——Personal income tax payable

When the personal income tax is actually paid, the following accounting entries shall be made based on the actual amount paid:

Debit: Tax payable——Personal income tax payable

p>

Credit: Bank deposit

Due to the different methods of determining the basis for calculating personal income tax, the tax rates are set separately according to the tax items, and the corresponding calculation methods of the tax payable are also different.

3. Tax Calculation Method for Wage and Salary Income

Under normal circumstances, for wages and salary income, an expense of 800 yuan is deducted from the monthly salary and salary income of the taxpayer. The remaining balance is the taxable income for personal income tax. For foreigners, overseas Chinese, compatriots from Hong Kong, Macao and Taiwan working in industrial enterprises in my country, in addition to the above 800 yuan fee, an additional deduction fee of 3,200 yuan can be deducted. The tax payable on wages and salary income is calculated according to the nine-level progressive tax rate. The personal income tax rates for wages and salaries are shown in Table 15-1:

Table 15-1:

Personal income tax rate table

(applicable to wages and salaries) )

Full monthly taxable income (including tax) by grade (excluding tax bracket tax rate (%)) Quick calculation deductions

1 Not more than 500 yuan Not more than 475 yuan 5 0

2 The portion exceeding RMB 500 to RMB 2,000 The portion exceeding RMB 475 to RMB 1,825 10 25

3 The portion exceeding RMB 2,000 to RMB 5,000 The portion exceeding RMB 1,825 to RMB 4,375 15 125

4 The portion exceeding RMB 5,000 to RMB 20,000 exceeds the portion exceeding RMB 4,375 to RMB 16,375 20 375

5 The portion exceeding RMB 20,000 to RMB 40,000 exceeds RMB 16,375 The portion to 31,375 Yuan 25 1375

6 The portion exceeding 40,000 Yuan to 60,000 Yuan The portion exceeding 31,375 Yuan to 45,375 Yuan 30 3375

7 The portion exceeding 60,000 Yuan The portion exceeding RMB 45,375 to RMB 58,375 is 35 6375

8 The portion exceeding RMB 80,000 to RMB 100,000 is the portion exceeding RMB 58,375 to RMB 70,375 40 10375

8 p>

9 The part exceeding 100,000 yuan and the part exceeding 70,375 yuan 45 15375

The payable amount of personal income tax on wages and salary income is:

The whole month’s payable amount Taxable income = total monthly salary and salary income - 800

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

Full month tax payable = ∑ (taxable income × applicable tax rate)

Full month tax payable = full month taxable income × applicable tax rate - quick calculation deduction

[Example 1] Hongyuan Factory paid wages for April, and employee Zhang’s monthly salary was 2,400 yuan, then his tax payable is:

Taxable income = 2,400-800

=1600 yuan

Tax payable=500×5%+(1600-500)×10%

=135 yuan

Or:

Tax payable=1600×10%-25

=135 yuan

[Example 1] Foreign expert Mark, monthly salary is RMB 6,200 Yuan. According to regulations, for foreigners, etc., in addition to the deduction of 800 yuan, an additional deduction of 3,200 yuan should also be deducted. Then the tax payable is:

Taxable income=6200-800-3200

=2200 yuan

Tax payable=2200×15%- 125

=205 yuan

The personal income tax that the enterprise should withhold for the current month is the tax payable on the wages and salaries of all employees for that month.

The total wages of employees at Hongyuan Factory in April were 256,000 yuan. According to calculations, the amount of personal income tax payable was 3,900 yuan.

When conducting specific accounting, the enterprise should make the following accounting entries:

Debit: wages payable 256 000

Credit: cash 252 100

Credit: Tax payable - Personal income tax payable 3,900

When specifically calculating the tax payable on wages and salary income that should be withheld, there are the following special circumstances that need to be considered:

(1) Tax payable for bonuses, year-end bonuses or labor dividends received for several months at a time

According to regulations, for employees who receive bonuses for several months, year-end salary increases or labor dividends at once , can be calculated as a month's wages and salary income separately for tax calculation. Since expenses have already been deducted on a monthly basis when calculating taxes on monthly wages and salaries, no expenses will be deducted when calculating taxes on the above-mentioned bonuses, year-end salary increases or labor dividends, and the entire amount will be used as taxable income to calculate the tax payable. If an employee’s monthly wages and salaries are less than 800 yuan, that is to say, no personal income tax is payable on the monthly income, then when calculating the tax payable on the above-mentioned bonuses, year-end salary increases or labor dividends, it should be regarded as one month. 800 yuan is deducted from wages and salaries (for example, foreign experts should also deduct an additional deduction of 3,200 yuan), and the balance is regarded as taxable income, and the tax payable is calculated according to the applicable tax rate.

[Example 2] A factory issues a year-end bonus, and employee Li should receive a year-end bonus of 12,000 yuan. Li's monthly salary income is about 1,800 yuan.

According to regulations, the year-end bonus received by Li can be calculated and taxed separately as one month's wages and salary income. Since expenses have been deducted on a monthly basis, the full amount of the above-mentioned year-end bonus is regarded as taxable income. That is:

Taxable income = 12,000 yuan

Taxable amount = 12,000×20%-375

=2,025 yuan

Then the company should withhold and pay Li’s personal income tax of RMB 2,025.

(2) Enterprises bear personal income tax for employees (including other employees)

In order to increase the income level of employees, some enterprises clearly stipulate in the labor contract that employees will bear all personal income taxes. Or part of the personal income tax, the wages and salaries paid to employees are net income excluding tax or income including part of tax. For example, if a company hires someone as a chief engineer, the contract stipulates that the monthly salary is 5,000 yuan net income after tax. In this case, when withholding personal income tax, the tax-free income should first be converted into tax-inclusive income, 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 bears all the taxes for its employees

In this case, the enterprise pays the employees net income excluding taxes. income. When calculating the withheld personal income tax, you should first convert the tax-free income into taxable income including tax, and then calculate the tax payable. The calculation formula is:

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

Tax payable = taxable income × tax rate - quick calculation deduction

Should Note: In the above two formulas, the tax rate for calculating taxable income refers to the tax rate corresponding to the tax-excluding income according to the excluding tax bracket (see Table 13-1), while the tax rate in the formula for calculating taxable amount is based on The tax rates corresponding to the tax brackets are explained below through specific examples.

[Example 3] An industrial company hired Wang as an engineer, and the contract stipulated that the monthly salary was 8,000 yuan after tax net income. On February 2, the company paid Wang a January salary of 8,000 yuan in accordance with regulations.

Since the salary paid to Wang is net income after tax, the non-taxable income should be converted into taxable income. The calculation method is:

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

=8531.25 yuan

In the above formula, the tax-excluding income is 8,000 yuan. Check the table 15-1, the corresponding grade range is "the portion exceeding RMB 4,375 to RMB 16,375", then the corresponding tax rate is 20%.

Based on the above taxable income, the tax payable is calculated as:

Tax payable=8531.25×20%-375

=1331.25 yuan

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

Debit: wages payable 9331.25

Credit : Cash 8,000

Loan: Tax payable - personal income tax payable 1331.25

2. The enterprise bears part of the tax for its employees

The enterprise bears it for its employees Partial taxes can be divided into two situations: one is to bear part of the tax at a fixed amount, and the other is to bear part of the tax at a fixed rate. The so-called fixed-amount partial tax payment means that the enterprise pays a fixed amount of tax for its employees every month; and the enterprise's fixed-rate partial tax payment for its employees refers to the tax that the enterprise pays a certain proportion of the employees' wages or pays the employees' wages. A certain percentage of taxes paid.

If an enterprise pays a fixed amount of taxes for its employees, it should convert the wages and salaries of its employees into taxable income, and then calculate the taxes that should be withheld and paid. The calculation formula is:

p>

Taxable income = employee wages + taxes borne by the enterprise - expense deduction standards

Taxable income = taxable income × tax rate - quick calculation deductions

[Example 4] A factory imported a set of equipment from abroad. In order to ensure the normal operation of the equipment, American engineer George was hired to come to the company to help with the after-sales service of the equipment. The contract stipulates that the company will pay a monthly salary of 9,000 yuan and bear 50% of the tax on his salary. Then when paying wages, the tax that should be withheld is:

Taxable income=(9 000-800-3200-375×50%)÷(1-20%×50%)

p>

=5347.22 yuan

Tax payable=5347.22×15%

=802.08 yuan

Tax withheld=802.08×50%

=401.04 yuan

When conducting specific accounting, the following accounting entries should be made:

Debit: wages payable 9401.04

Loan: Cash 8598.96

Loan: Tax payable - personal income tax payable 802.08

(3) Tax calculation method for business operators who implement annual salary system

< p>According to regulations, the personal income tax payable on the wages and salaries obtained by business operators that implement the annual salary system can be calculated on an annual basis and paid in advance in monthly installments. When receiving the basic salary, 800 yuan is deducted to calculate the tax payable according to the applicable tax rate and paid in advance; after the end of the year, the enterprise calculates the benefit wages that the operator should receive according to regulations, and then adds the basic salary and benefit wages to calculate the average Monthly tax payable, on this basis, the annual tax payable is calculated. The calculation formula is:

The average monthly tax payable = [(annual basic salary + benefit salary) ÷ 12- Expense deduction standard] × applicable tax rate - quick calculation deduction

Annual tax payable = monthly average tax payable × l2

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

[Example 6] A factory implements an annual salary system, paying a basic salary of 2,000 yuan every month. After the end of the year, the benefit salary is calculated based on the company's performance. The January basic salary of 2,000 yuan is paid at the end of January, and the tax payable is:

Taxable income = 2,000-800

=1,200 yuan

The amount of tax payable = 1 200 × 10%-25

=95 yuan

Then the enterprise should withhold and pay the factory director’s personal income tax of 95 yuan when paying wages at the end of each month.

After the end of the year, the company calculates that the factory director’s benefit salary for that year is 48,000 yuan, and the tax payable for the whole year is:

The average monthly taxable income = (2 000× 12+48 000)÷12-800

=5 200 yuan

The average monthly tax payable=5 200×20%-375

=665 yuan

Annual tax payable=665×12

=7 980 yuan

Back tax payable=7980-95×12

=6,840 yuan

The company should withhold and pay tax of 6,840 yuan when paying benefit wages to the factory.

(4) Tax calculation method for severance pay income and economic compensation income obtained due to the termination of labor contracts

For employees who do not comply with the "Interim Measures of the State Council on the Retirement and Resignation of Workers" "The severance pay income received according to the retirement conditions and severance pay standards stipulated in the Regulations does not fall within the scope of tax exemption according to regulations. Therefore, when received, personal income tax shall be paid as wages and salary income according to regulations. Since severance pay is usually paid in one lump sum and the amount is relatively large, and retirees may not have a fixed income for a period of time, according to regulations, if a retiree receives a higher severance pay income at one time, it can be regarded as receiving several months' salary at a time. , salary income, and use the original total monthly salary and salary income as the standard, divide it into several parts of salary and salary income, and calculate the taxable income and tax payable. If wages and salary income for more than 6 months are divided according to the above method, the calculation should be divided equally over 6 months.

[Example 7] Zhao, an employee of a certain factory, resigned due to some reasons, and the factory paid a one-time severance pay of 54,000 yuan. Zhao’s monthly salary before retiring was 2,000 yuan, so the tax withheld by the firm when paying severance pay is:

Since 54,000÷2,000=27 (months), if it exceeds 6 months, Therefore, the calculation should be divided equally over 6 months.

Monthly taxable income=54 000÷6

=9 000 yuan

Monthly taxable income=9 000×20%-375

=1 425 yuan

Total tax payable=1 425×6

=8 550 yuan

The factory should pay severance pay on behalf of Personal income tax of 8,550 yuan was withheld and paid.

In addition, Guoshuifa [1999] No. 178 stipulates that the one-time economic compensation income obtained by an individual due to the termination of the labor contract can be regarded as wages and salary income for several months at a time, and is allowed to be paid within a certain period of time. Average within. The specific averaging method is: divide the economic compensation income obtained by the individual by the number of years the individual has worked in the enterprise, use the starting quotient as the individual's monthly wage and salary income, and then deduct the corresponding expenses according to regulations to calculate and pay personal income tax.

[Example 7] Zhang has been working in a certain factory for 8 years. Due to various reasons, the labor contract was terminated and Zhang was paid a one-time economic compensation of RMB 32,000. Then the personal income tax that should be withheld is:

Monthly taxable income=32 000÷8-800

=32 00 yuan

Monthly taxable amount= 3200×15%-125

=355 yuan

Tax payable=355×8

=2840 yuan

The factory is When paying economic compensation, personal income tax of 2,840 yuan should be withheld.

(5) Tax calculation method for wages and salaries earned from hiring foreign experts for less than one month

If an enterprise hires foreign experts for less than one month and pays them less than one month’s salary , the actual tax payable should be calculated based on the full monthly salary. The calculation formula is:

Tax payable = (taxable income from wages and salaries of the current month × applicable tax rate - quick calculation deduction) × actual number of working days in the month ÷ number of days in the month

If the enterprise If payment is based on daily wages, the daily wages should be multiplied by the actual number of working days in the month to convert into monthly wages, and then the tax payable should be calculated according to the above formula.

[Example 9] A factory imported complete sets of equipment from abroad in April. The contract stipulates that the equipment supplier will send engineers to guide the installation and commissioning of the equipment. Their wages will be paid by the factory itself, with a daily wage of RMB 400.

Engineer Buell worked in the factory for 20 days and was paid a salary of 8,000 yuan as stipulated in the contract. Then the tax that should be withheld when paying is:

Monthly salary = 400×30

=12,000 yuan

Monthly taxable income = 12,000 -800-3 200

=8 000 yuan

Tax payable=(8 000×20%-375)×20÷30

=816.67 yuan

IV. Tax calculation method for enterprise contract operation and leasing operation income

According to regulations, the enterprise’s contract operation and leasing operation income shall be based on the taxpayer’s income in each tax year. The balance after deducting necessary expenses from the total amount is the taxable income, and the tax payable is calculated according to Table 18-2. Among them, the total income refers to the income received by taxpayers in accordance with the provisions of contracting, leasing operations, subcontracting, and sublease contracts, as well as income in the nature of wages and salaries; required