Background: From the definition of labor compensation, it refers to the individual independently engaged in design, installation, drawing, medical treatment, accounting, law, consulting, lectures, news, broadcasting, submission, translation, painting and calligraphy, sculpture, film, drama, music, and dance , Acrobatics, folk art, sports, technical services and other services. To put it bluntly, in addition to business income, individuals independently engage in various non-employment income.
In 1980, the Personal Income Tax Law clearly stipulated that if the income of labor services was less than 4,000 yuan, the balance of 800 yuan would be deducted, and the personal income tax on labor services would be paid at a tax rate of 20%. After a lapse of time, the calculation method of labor compensation tax that has not changed in 38 years has undergone a new change.
On August 31, 2018, the fifth meeting of the Standing Committee of the 13th National People's Congress voted to pass the amendment to the Individual Income Tax Law. After the reform of the individual tax, income from personal wages and salaries, income from labor services, income from author's remuneration, and income from royalties will be included in comprehensive income.
In addition, in accordance with the provisions of the new IIT Law, the withholding agent shall withhold and prepay personal income tax on a monthly or monthly basis when paying resident remuneration for labor services. If the income from labor remuneration is a one-time income, the income shall be obtained once; if it is a continuous income of the same project, the income obtained within a month shall be regarded as one time.
In the case of pre-withholding and prepayment of labor remuneration, the amount of income is the balance of each income minus the expenses, which is the taxable income. Among them, if the income does not exceed 4,000 yuan, the cost is 800; if the income is more than 4,000 yuan each time , The fee is calculated at 20%.
The following article relates to a more comprehensive normal (no tax refund) basic (no special tax calculation) labor distribution situation.
The underlying recursive business logic
of labor costs In view of the new colleague Baidu search results are not correct. Actually, some of the calculations with quick calculations and deductions were calculated incorrectly and were topped by Baidu.
Therefore, the underlying code principle is used for in-depth analysis and calculation. Truth is often in the hands of a few people.
Tax calculation focuses on the process, and the process is right for the result.
Basics
One, A is issued 1500?
(1500-800)*0.2=140.00
2. B sends 3000?
(3000-800) 0.2= 440.00
3. C sends 4000?
(4000-800) 0.2 = 640.00
4000 0.8 0.2=640
Elementary
tax calculation across the threshold
4. D issued 5000?
5000*0.8
4000 <20000 use 0.2 to calculate
*0.2=800
5. E issued 6000?
6000*0.8
4000 <20000 use 0.2 to calculate
4800*0.2=960
6. F issued 20000?
20000 0.8
16000<20000 use 0.2 to calculate
16000 0.2=3200
Seven, G is 40,000?
40000 0.8
32000 >2000 <50000 recursively to 0.3
20000 0.2+12000*0.3
4000+3600
7600
Eight, H is 120,000?
Tax base: 120000 0.8
96000 "5000 recursive to 0.4
Tax base: 96000 to recursive tax level
20000 .2+30000*.3+46000*.4
4000+9000+18400
31400
Consolidated tax calculation
IX. A is issued another 1500 this month?
–(1500+1500 (second instalment) -800) 0.2-140= 300.00
Consolidated tax base 1500+1500>4000
is the tax base (1500+1500-800)
2200<4000 Use 0.2
this month's consolidated tax base 2200
payable 2200 0.2=440
This time 440-140
300 should be paid.
Explanation: Subtract the tax already paid from the combined tax base
10. E will send another 6000 this month?
Consolidated tax base (6000) 0.8 +6000 .8
9600<20000 Use 0.2 the
consolidated tax base of this month 9600
payable 9600*0.2=1920
payable this time 1920-960
960
Eleven, G will send another 40,000 this month?
Consolidated tax base 40000 0.8+40000 0.8
64000>50000 recursively to 0.4 This
month's consolidated tax base 64000 This month's consolidated tax
payable 20000 0.2+30000 0.3+14000*0.4
=4000+9000+ 5600
=13000 +5600
=18600
This month payable 18600-7600
11000
12. Leave a question, F will send another 20,000 this month?
To end this piece, post an article to commemorate this piece of knowledge.