inevitable-归属
Superficial analysis of the design of new
ear personal
income tax
By Jody Blazek
Abstract
With
China's
economic
development,
personal
income
increased
dramatically,
followed by
personal income tax burden will increase
significantly. Personal income
tax
planning
it
caused
widespread
concern.
So
the
premise
of
how
the
tax
law,
through
planning,
reduce
the
tax
burden,
the
article
introduced
in
detail
the
significance of personal income tax
planning and the necessity, personal income tax
planning major tax-related items.
Keywords:
Individual
income
tax;
tax
planning;
significance;
necessity;
major
tax-related items
With the economy
growing,
gradually
raise the living
standards of our people,
the
sources
and
forms
of
personal
income
are
becoming
increasingly
diverse,
more
and
more
people
become
personal
income
taxpayers.
Accordingly,
revenue
from
personal
income
tax
in
the
proportion
also
showed
a
rising
trend
year
by
year,
to
maintain
the
vital
interests
of
the
perspective
of
reducing
the
tax
burden,
personal
income tax planning more and more
taxpayers are highly valued. So how to make the
taxpayers under the premise of not
against the law, reduce the tax burden as much as
possible,
to
gain
maximum
benefit
has
become
an
important
research
content,
the
personal income tax planning has become
increasingly important.
The
significance of personal income tax planning and
the necessity
Many taxpayers from the
past secretly or unconsciously adopt various
methods
to reduce their tax burden,
development of active tax planning through to
reduce the
tax
burden.
However,
in
some
tax
planning
ideas
and
knowledge
are
often
opportunistic
together. At the same time some people puzzled:
premise
is
not
illegal,
but
the
plan
itself
is
not
a
violation
of
the
spirit
of
national
legislation and tax policy-oriented it?
Desirable tax planning it?
correct
income
tax
guide
taxpayers
on
tax
planning
and
tax
of
the
economic
development
of
the
more
important
practical
significance,
great
deal
of
research
1
necessary.
1. Personal income tax planning is
conducive to long-term development units.
2. Helps to reduce the unit's tax
expenditures.
3. Helps to reduce the
individual's own tax evasion, tax evasion and
other illegal
acts occur, and enhance
tax awareness and realization of tax honesty.
Third, personal income tax planning for
tax-related items
Planning
ideas.
First
of
all,
develop
a
reasonable
tax
avoidance
scheme.
Is
through the study of the
current tax law, income of individuals expected in
the near
future
to
make
the
revenue
arrangements,
through
the
time
and
amount
of
income,
payment,
and
reaches
purpose
of
reducing
the
amount
of
nominal
income,
thus
reducing tax level to reduce the tax
burden or exempt taxes. Second, take reasonable
tax avoidance strategy. Personal
income tax planning can be reasonable
to
consider
the
following
aspects:
improving
the
level
of
employee
benefits
and
reduce
the
nominal income; equilibrium level of
wage income each month; can deduct the cost
of seizing all opportunities and make
full use; use of tax incentives.
2. The
main tax-related project planning application.
(1) wage and salary income planning.
Progressive tax rates from the nine tables
can
be
seen
over,
because
of
the
wage
and
salary
income
is
taken
over
nine
progressive tax rate, so the higher the
income, the higher the tax rate applicable to the
tax
burden
heavier.
In
the
periphery
of
each
level,
the
income
may
be
only
a
difference
of
a
dollar,
but
the
personal
income
tax
borne
by
the
tax
burden
will
be
very
different.
However,
by
taking
some
of
the
legitimate
means
of
planning,
can
avoid such an unfair place. There are
many specific methods, are:
Equilibrium
income method. Personal income tax with
progressive rates usually,
if the
taxpayer's taxable income the more, the highest
marginal tax rate applicable to
the
higher,
so
the
average
taxpayer's
income
tax
rate
and
effective
tax
rate
may
increase.
Therefore,
the
total
income
of
the
taxpayer
a
period
of
time
given
the
circumstances, its contribution to the
income of each tax period should be balanced,
not
ups
and
downs,
in
order
to
avoid
increasing
the
tax
burden
of
taxpayers.
For
example:
a
staff
of
1,500
yuan
monthly
salary,
the
company
usually
taken
to
the
payment
of
wages,
end
of
year
performance-based
management
approach
to
implement the pay award.
Assuming that the end of the year employees (12
month)
and get a bonus of 6,000 yuan,
then the employee's personal income tax to be paid
throughout
the
year
as
[(1500
+6000)
-
2000]
×
20%
-
375
=
725
dollars.
If
the
2
company will be 500 yuan per month by
year-end awards along with the payment of
wages,
the
wages
of
employees
for
2000
yuan
a
month,
the
annual
income
for
tax
purposes.
Use of employee
benefits planning. Tax payable = Taxable income
×
Applicable
tax
rate
-
quick
deduction.
In
the
file
under
the
conditions
of
constant
tax
rates,
reducing their income
by way of making their use a lower tax rate, while
the tax base
is also smaller. Approach
is feasible and units agreed to change their
payment method
of wages and salaries,
which some of the units to provide the necessary
benefits, such
enterprises to provide
shelter, it is reasonable tax personal income tax
effective way.
Enterprises can also
provide holiday travel allowance, provide staff
welfare facilities,
free lunches, etc.,
to offset their wage and salary income.
Cost difference between using the
standard deduction. Tax law, deduct the cost
of
wage
and
salary
income
amounted
to
2,000
yuan,
labor
income
from
more
than
4,000
yuan
a
single
20%
of
the
costs
incurred.
In
some
cases,
the
wage
and
salary
income
and income from remuneration for separately, and
in some cases the wages
and
salaries
combined
with
the
services
will
save
the
tax
return,
and
thus
its
tax
planning to have some possibilities.
Cases, Lee February 2006 A company from
wages and salaries of 1,000 yuan,
the
unit wage is too low, the same month in the B Lee
to find a part-time company
achieved
income
of
5,000
yuan.
If
Li
and
B
company
does
not
have
fixed
employment
relationship,
in
accordance
with
tax
law,
wage
and
salary
income
and
income from remuneration
for personal income tax should be calculated
separately. A
company has made from the
wages, salaries did not exceed the deduction
limit, do not
pay taxes. Obtained from
the B company taxable amount of remuneration: 5000
×
(1 -
20%) ×
20%
= 800 (yuan), the Wang in February were 800
individual income tax to
be
paid;
if
Mr.
Lee
and
the
existence
of
a
fixed
B
Company
the
employment
relationship, the two should be
combined by income wage and salary income to pay
personal income tax: (5000 +1000- 2000)
×
15% - 125 = 475 (million).
Clearly, in this case, the use of wage
and salary income tax payable calculated is
wise, therefore,
Lee
B should be signed with
a
fixed employment contract,
will the
income from B Company to the way wages
and salaries paid to Lee.
(2) income
from remuneration planning. On income from
remuneration of a 20%
rate
applies,
but
for
the
case
of
a
one-time
implementation
of
high
income
plus
collection,
in
effect
amounts
to
three
levels
of
progressive
rates.
Income
from
3
remuneration
has
its
own
characteristics,
the
following
for
its
characteristics,
the
analysis
of
tax
planning.
Number
of
planning
law.
With
different
wage
and
salary
income,
income
from
remuneration
for
taxation
is
based
on
the
number
of
the
standard, rather than months, so the
number of times to determine the income tax paid,
which is critical to planning for the
labor income tax return as a factor when the first
consideration . Remuneration is
based on the standard number of times,
deducted a
fee each time, so that
within one month, the number of labor remuneration
paid more
the more deductible expenses,
the tax should be paid less. So when the taxpayers
in
the
provision
of
services,
reasonable
arrangements
for
tax
time,
the
number
of
monthly remuneration received, you can
deduct legal fees many times, reducing the
amount of taxable income each month to
avoid the higher tax rates apply, so that their
net increased.
For example:
a public listed company of an expert advisory
services, according
to
the
contract,
each
of
the
listed
company
of
the
expert
advisory
fees
paid
60,000
yuan. If a tax declaration by a person
if their taxable income as follows:
One-time reporting taxable income = 6-6
×
20% = 4.8 (million)
Tax
payable = 4.8 ×
20% ×
(1
+50%) = 1.44 (million)
If it is 3 times
per month, every 2 million tax returns, the amount
of tax payable
as follows:
Payable monthly reporting = 2 - 2 * 20%
= 1.6 (million)
Tax payable = 1.6
×
20% = 0.32 (million)
Monthly tax payable = 0.32 * 3 = 0.94
(million)
When comparing the two tax
saving = 1.44-0.94 = 0.5 (million)
Costs offset method. That by reducing
the nominal income from remuneration in
the
form
of
planning,
will
cost
the
taxpayers
should
be
replaced
by
the
owners,
to
achieve
the
reduction
in
nominal
labor
compensation
purposes.
Wage
and
salary
income conversion method. Through the
wage and salary income into income from
remuneration,
pay
personal
income
tax
by
labor
income,
is
more
conducive
to
reducing tax expenditures.
Example: Mr. Song is a senior engineer,
May 2008 to obtain a company income
of
63,700
yuan
of
wages.
Song
and
the
company
if
the
existence
of
a
stable
employment
relationship,
according
wage
and
salary
income
tax,
the
tax
payable
=
(63700-2000)
×
35%
-6375
=
15220
yuan.
If
the
Song
and
the
company
a
stable
employment
relationship does not exist, this income is taxed
according to perjury.
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