Generally, the working class, who is about 30 years old and has a relatively stable job, is a modest leader in the company, with a senior and a junior, and a mortgage for 20 or 30 years, which can be described as a great pressure.
On 20 19, new taxes were introduced, and new terms such as cumulative withholding method and special additional deduction appeared. In fact, the biggest beneficiary of this policy is the middle-income group. Let's discuss how to calculate taxes more reasonably under the new tax.
Now let the results out: plus salary and year-end bonus, the minimum tax can be 22,470 yuan.
1. Normal salary+year-end bonus. Through reasonable distribution, find the year-end bonus combination with the lowest tax salary.
Second, equity incentives. Employees can temporarily not pay taxes when they get equity incentives, and then pay taxes after the equity transfer. Dividend income or equity transfer income, the tax rate is 20%, suitable for high-income people.
It is not appropriate to control the quantity you get.
The tax avoidance effect is general and the incentive effect is good, which is generally suitable for senior leaders of enterprises.
3. Sole proprietorship enterprise. If an individual establishes a sole proprietorship enterprise and signs a cooperation contract with the company, the income will become the operating income of the sole proprietorship enterprise. After paying the corresponding taxes, it is not taxed to transfer to a sole proprietorship account!
Individual enterprises are exempt from value-added tax and additional tax within the annual income of 6.5438+0.2 million; Individual tax can be approved, and the policies vary from place to place, generally 1.5%. However, the planning process is complex, which requires the full cooperation of the company and is not feasible.
For the working class with a monthly income of 30,000, obviously the first method is more suitable.
1. Cumulative withholding method
Salary: taxable income = annual salary-three insurances and one gold-exemption amount-special additional deduction
Taxable amount = taxable income * tax rate-quick deduction
Annual one-time bonus: divide the annual one-time bonus income by 12 months, and determine the applicable tax rate and quick deduction according to the monthly comprehensive income tax rate table attached to this notice.
Taxable amount = annual one-time bonus income × applicable tax rate-quick deduction
2. Special additional deduction:
Children's education: from the month when children reach the age of three, each child will be paid 1000 yuan per month.
Continuing education: 400 yuan will be deducted every month or RMB 3,600 will be deducted in that year.
Support for the elderly: the only child is 2000 yuan per month, which can be shared by others, with a maximum of 1 000 yuan per person per month.
Housing rent: according to different cities, it is divided into three grades: 800, 1 100 and 1500.
Housing loan: monthly 1000 yuan, as well as housing rent, a couple can only enjoy one of them.
Critical illness medical care: the limit is raised to 80,000 yuan, taking into account the illness of family members.
Suppose: the monthly income is 30,000 yuan, excluding five insurances and one gold, and the special additional deduction is 4,000 yuan per month.
After excluding the special additional deduction, the taxable income is 31.2000.
Let's discuss how to distribute the salary and year-end bonus in order to pay the least tax.
1. All included in the year-end bonus: tax payable = 31.20,000 * 25%-2660 = 75340 yuan.
2. All included in the salary: tax payable = * 20%-16920 = 33,480 yuan.
Third, salary+year-end planning.
Because the tax rate of the year-end bonus of 36000 is 3%, and the tax rate of 3600 1 is 10%, there is a year-end bonus trap with more than one yuan in hand but less than 23 10. 1 yuan. When distributing income, we should first consider the blind spot of salary and year-end bonus.
Let me see, the first 60 thousand should be included in the salary, tax-free; Another 36,000 yuan should be put in the salary, another 36,000 yuan in the year-end, another 6,543,800 yuan in the salary, and the remaining 72,000 yuan in the year-end bonus.
The salary payable is 204,000, and the year-end bonus is 6,543,800+0,800.
Taxable amount = *10%-2520+108,000 *10%-210 = 22,470 yuan.
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At present, State Taxation Administration of The People's Republic of China has made relevant regulations on individual tax. Now, raising the tax threshold can meet the following aspects:
1. Educational expenses for children, provided that the children are in school age, and the expenses for preschool education and academic education for each child are deducted by a fixed amount of1.20 thousand yuan every year.
2, to participate in continuing education, a fixed deduction of 3600 yuan to 4800 yuan per person per year.
3, to support the elderly, the taxpayer is an only child, by year.
2.4
Ten thousand yuan is deducted from the standard quota.
4. Rent a house. Renting a house without a room is deducted according to the standard of 9600 yuan-1.44 million yuan per year.
5. For serious illness medical treatment, the part of medical expenses borne by individuals exceeding10.5 million yuan shall be deducted according to the annual limit of 60,000 yuan.
6. If there is a mortgage, the interest expense of the first home loan will be deducted according to the standard of10.2 million yuan every year.
If these items are met, a monthly salary of 10,000 yuan may be "zero tax". Details can be downloaded from the "Individual Income Tax" software of the State Administration of Taxation.