Three Major Salary Issues Under The Background Of The New Tax Law

The new personal income tax law will be put into effect on September 1st as amended by the NPC. After the revision of the tax law, the starting point of personal tax will be raised from the current 2000 yuan to 3500 yuan, the tax structure will be adjusted from 9 to 7, the 15% and 40% two tax rates will be abolished, and the lowest first rate will be reduced from 5% to 3%.

The change of tax law is related to every taxpayer, and the forged "Announcement No. 47" storm in earlier days has made people pay more attention to the new law to be implemented.

　 First, how much salary should I pay?

Wages and salaries since September 1st Individual income tax The cost deduction standard increased from 2000 yuan per month to 3500 yuan. According to the regulations, the housing provident fund, medical insurance and basic pension insurance paid by the enterprises and individuals according to the proportion prescribed by the state or local governments shall not be included in the wages and salaries of the current period, and shall be exempted from personal income tax. The housing accumulation fund, the medical insurance fund and the basic old-age insurance payment paid by the proportion of the state or local governments should be exempted.

The proportion of personal basic pension insurance for employees in Shanghai is 8%, the proportion of unemployment insurance premium is 1%, the proportion of medical insurance premium is 2%, and the proportion of housing provident fund is 7%. According to the above "three risks and one gold" extraction proportion, which accounts for 18% of the total wage, the workers whose wages are below 4268 yuan can be exempted from personal income tax.

It should be noted that the number of personal contributions paid by the urban employees in the year was determined according to their average monthly wage income. The proportion of the above 300% of the monthly average wage of the workers in the whole city was not included in the payment base, which was lower than the 60% of the monthly average wage income of the workers in the previous year, and the payment base was determined by 60%, and then advanced to the corner by four rounds of five principles. The individual who pays the first time to participate in work and change work unit shall determine the monthly payment base according to all the wage income of the first month of the new unit.

Suppose: the average wage income of a worker in 2010 was 4000 yuan, and he was in 2011. social insurance base That is 4000 yuan. In 2011, his monthly salary is still 4000 yuan, after deducting 18% of the total wage, the rest of the salary is less than 3500 yuan of the personal income tax, so he can be exempted from personal income tax.

However, if the average wage income of a worker in 2010 is 2000 yuan, that is less than 60% of the monthly average wage of the whole city in the previous year, he will still pay in 2011 by the lower limit of the personal payment base. Then, when his salary increased to 4000 yuan in 2011, after deducting the balance of "335 risks and one gold" and the minimum personal payment of 335 yuan, the personal income tax would be paid.

It is also necessary to note that after the implementation of the social insurance law, the participation of non urban household registration personnel in Shanghai will gradually change from "three risks" to "five risks". According to the provisions of the transitional period, the personal payment base for non urban household workers in 2011 is 40% of the average monthly wage of the workers in the previous year, or 1558 yuan. Personal payment is 3896 yuan * 40% x 9% (pension insurance 8%+ medical insurance 1%) =140.3 yuan. If the non urban household registration workers and employers agree to give up the transition period, the 2011 personal payment base shall be implemented according to the urban insurance regulations. The minimum payment shall be 60% of the monthly average wage of the workers in the previous year, or 2337.6 yuan. The minimum personal payment is 3896 yuan x 60% x 9% (pension insurance 8%+ medical insurance 1%) =210.4 yuan.

Although we can not answer in general: after September 1st, how much wages the workers in Shanghai need to pay tax, because this not only depends on my monthly wages, but also on my average monthly wage income last year, and I would like to take part in the "three risks" or "five risks". However, readers can calculate how much wages they should pay according to the above measures.

If the actual tax payment is seriously deviated from the result of its own calculation, then it is impossible to exclude the possibility that the unit does not pay "three risks and one gold" for itself or transfer the social security fee and the provident fund that should be borne by the unit to the individual.

　 Two, how to pay tax for the year-end bonus this year?

After the introduction of the new tax law, the State Administration of Taxation did not collect individual annual bonus (year-end bonus) for individuals. Individual tax method According to the new regulations, it is still in accordance with the circular issued by the State Administration of Taxation in 2005 on the issue of adjusting the method of calculating individual income tax for individual annual bonus.

According to the regulations, the individual's annual bonus is calculated separately as a monthly salary and salary. The tax assessment method is: first divide the year-end bonus by 12 months, determine the applicable tax rate and quick deduction according to its quotient, then calculate the tax payable according to the formula of "year-end bonus amount * applicable tax rate - quick deduction".

For example, in December 3, 2011, Mr. Mou earned 3400 yuan in salary and 24100 yuan in the end of the month. How much personal income tax should he pay? Because of the monthly salary of less than 3500 yuan, it can get 24100 yuan from its bonus and make up the difference of 100 yuan. The remaining 24000 yuan is divided into 12 months. The average monthly income is 2000 yuan, and the corresponding tax rates and quick deduction are 10% and 105 yuan respectively. The concrete formula is: the tax payable = (24100 + 3400-3500) x 10%-105 = 2295 yuan.

Needless to say, at the end of the year, when the annual tax is calculated, there will be a phenomenon of "more pre tax bonuses and less income after tax" in every tax level. It is called the "1 yuan tax difference" in the industry. At the critical point, the pre tax bonus is more than 1 yuan, but the income after tax will be reduced by a large amount.

For example, A employee annual bonus 18000 yuan, B employee year-end bonus 19000 yuan, then A staff: 18000 yuan 12=1500 yuan, corresponding tax rate and quick calculation deduction is 3%, 0, tax payable =18000 x 3% - 0=540 yuan, after tax 17465 yuan; and B staff: 19000 12 12 1583 yuan, corresponding tax rate and quick calculation deduction are: 10%, 10%, tax payable =19000 * 10%-105=1795 yuan, after tax income yuan yuan. That is to say, the B employees' annual bonus is 1000 yuan more than that of A employees, but after tax is 260 yuan less.

As a matter of fact, the above results will be achieved at the end of the year from a few tax points to the critical point. In this case, it is best to consult with the company and make up for the lower option and the remaining company.

In addition, for the sake of reducing the personal tax burden, the State adopts a special way of preferential tax for year-end awards, but each person has only one chance a year to distribute a one-time income to 12 months. For most workers, it is generally not appropriate to allocate year-end bonus to normal income. But for high income groups, it is necessary to reasonably adjust the total monthly salary and year-end bonus distribution.

This year's year-end bonus tax calculation has yet to be explained by the State Administration of taxation. It is possible to divide the individual's year-end bonus by 12 months, apply the revised personal income tax law in the first 8 months, and apply the revised personal income tax law after 4 months. But in general, after the implementation of the new tax law, the tax paid by most of the annual wage earners will be reduced.

Three, pay taxes according to wages or service charges?

Mr. Wang is a writer who has been engaged in freelance writing for a long time. Many local newspapers and magazines have invited Mr. Wang to join a newspaper or magazine office as a reporter or editor. The monthly salary is 7000 yuan. If Mr. Wang is unwilling, he can also be employed in a newspaper or magazine office to create a non signature article for a specified layout or column. Mr. Wang provides 10 copies of manuscripts to the newspaper or magazine office every month, about 2000 words each, and the newspaper or magazine agency pays Mr. Wang 7000 yuan a month.

Judging from the situation faced by Mr. Wang, he should pay three kinds of personal income tax: first, to become a journalist and editor, to pay personal income tax according to "wages and salaries"; two, to reach a cooperation agreement with newspapers or magazines, to pay personal income tax according to the "remuneration for remuneration for services"; three, to continue to maintain the status of freelance writers, and to pay personal income tax according to the remuneration.

Mr. Wang became a reporter or editor: 7000 yuan salary deduction social security fee and provident fund 1260 yuan after about 5740 yuan. After the implementation of the new tax law, the monthly personal income tax payable on wages and salaries shall be: (5740-3500) x 10%-105=119 yuan.

Mr. Wang has reached a cooperation agreement with a newspaper or a magazine office: monthly remuneration from a newspaper or magazine office is a one-time income, so that the project's income is once; the income earned by one project within a month is once a continuous income of the same project. Mr. Wang belongs to the same project for continuous income. The personal income tax payable on the basis of remuneration for labor is [7000 x (1 - 20%)] 20%=1120 yuan per month.

Mr. Wang continued to maintain his status as a freelance writer: his remuneration was obtained every time he published and published. The remuneration of Mr. Wang's single manuscript is calculated according to the highest remuneration, which is 1000 yuan each. According to the personal income tax law, if the remuneration is not more than 4000 yuan each time, the total amount of the personal income tax shall be the balance after the deduction of 800 yuan. Therefore, the maximum personal income tax payable by Mr. Wang on monthly remuneration is: (1000-800) x 20% x (1 - 30%) x 10=280 (yuan).

The excess progressive tax rate is applied to the wages and salaries. After the implementation of the new tax law, the tax rate is 3% to 45%. The rate of remuneration for labor remuneration and remuneration is proportional to the tax rate. The income tax formula is: tax payable = taxable income x tax rate - quick deduction. If the income is not more than 4000 yuan, the cost will be reduced by 800 yuan, and the cost of 4000 yuan will be reduced by 20%, the remaining amount is taxable income. Therefore, when the monthly salary and salary income is relatively small, the former applies a lower tax rate than the latter. When the wages and salary income is quite high, the applicable tax rate has reached a higher level, and the former applies a higher tax rate than the latter.

It should be noted that income from wages, salaries or remuneration for services is not, as some people may imagine, "free conversion", regardless of the actual situation. Whether wages or salaries are paid depends on whether there is labor relationship between him and his unit. If the taxpayer commutes to work on time, he must obey the unit rules and regulations, and the unit also pays social insurance premiums and provides various welfare benefits for him. Then we should conclude that there are labor relations between the two sides, and they should pay taxes according to wages and salaries.

From the daily management form, employees who pay wages and salaries are recorded in the staff register of the unit, and most of the units are engaged in attendance. From the perspective of financial accounting contents, wages and salaries are generally accounted for through the "PAYABLE wages" subjects. The lender reflects the total amount of wages payable, and the borrowers reflect the total amount of wages paid, while the remuneration for labor services is generally accounted for through the "production cost", "management expenses" and "sales expenses" subjects.

Labor relations also involve other interests of taxpayers. Generally speaking, the scope of labor services provided by individuals who do not set up labor relations with their units and are independent in their labour services are often relatively limited, and they are fully responsible for the work they complete. The expenses incurred for the labor contracts provided by the contract are also borne by individuals. Individuals can not enjoy the treatment provided by their employers for their employees, including social insurance and employee benefits. Therefore, we must consider all factors in the choice between individuals. We must not just pay little attention to the tax burden, but also become self defeating.