Recently, relatedLei JunDonated 1.3 billion yuan in cash to WuhanUniversityThe argument that it was for tax evasion has sparked widespread discussion. Some have questioned the idea that such donations are merely aimed at reducing personal income tax. However, this view is untenable. In fact, donations can indeed be used for tax avoidance, but it is understood that it is a creditTaxable income, which is not a direct reduction of personal income tax. So, what can a donation of 1.3 billion yuan be?Lei JunHow much real benefit does it bring? In this article, we will calculate the benefits of giving in detail and make a statement about itScienceResolution.
First, let's take a lookTax lawHow the tax deduction for donations is calculated in the regulations. AssumptionsLei JunThe total annual income is 5 billion yuan, according to the current situation in our countryIndividual income taxThe maximum tax rate is calculated at 45%, and if he does not make any donations, he needs to pay personal income tax of about 22500 million yuan. The actual amount received is 27500 million yuan. And if he donated 1.3 billion yuan, according toTax lawstipulates that this part of the donation can be deducted from the gross income, inPaying taxesWhen you only need to calculate the personal income tax according to the income of 3.7 billion yuan, you need to pay 166.5 billion yuanIndividual income tax。minus the donation of 1.3 billion yuanIndividual income taxAfter that, the actual amount received is 203.5 billion yuan. From this point of view, the donation did not makeLei JunGain benefits, on the contrary, his assets on the contrary decreased by 71.5 billion yuan.
However, it is important to note that we assumed beforeLei JunThe total annual revenue of 5 billion yuan is not the actual situation. We know,Lei JunIt is unlikely that the annual income will reach such a huge amount. So, let's calculate the more realistic scenario. AssumptionsLei JunThe total annual revenue is 1 billion yuan, according toTax lawIt is stipulated that the allowable limit for donation deduction is 30%, that is, 300 million yuan. The remaining 700 million yuan needs to pay personal income tax, and at the rate of 45%, he needs to pay 31.5 billion yuanIndividual income tax。Well, for this level of income, the amount he actually received was 68.5 billion yuan. If you add the donation of 1.3 billion yuan, thenLei JunThis year's profit of 1 billion yuan is not only not enough to pay taxes and donations, but also needs to be paid fromBanksTake out another 6$1.5 billion to make up for it.
From the above calculations, we can conclude that:Lei JunThe donation was not for tax evasion, but for the alma mater WuhanUniversitysupport and contributions. The biggest benefit he can bring to him with his donation of 1.3 billion yuan is a reduction of 62.5 billion yuan of personal income tax, after deducting donationsLei JunNet cash expenditures were $67.5 billion yuan. WhenLei JunWhen the annual income is less than 4.3 billion yuan, he can not give full play to the full role of donation tax deduction, and the actual contribution will be 6Between $7.5 billion and $1.3 billion.
As WuhanUniversityClass of 1987 in the Department of Computer ScienceAlumniLei JunThe donation contribution to his alma mater is admirable. His actions exemplify an entrepreneur's rightSocialResponsibility and dedication. Donating is not just about reducing personal income tax, it's about showing yesEducationCareer support and pairsSocialfeedback.
Still others may argue that giving not only brings the benefit of a reduced personal income tax, but may also bring many more benefits. In fact, the benefits of giving are manifold. First of all, donations can establish a good image of an entrepreneur and strengthen the businessSocialAccountability and public image. This positive image and recognition may bring more business opportunities and opportunities, which has a positive impact on the development of the enterprise. Second, donations can be promotedSocialPublic welfareThe development of the cause will help more people in need to be promotedSocialProgress and shared prosperity. Finally, donation is also a kind of emotional catharsis and spiritual sustenance, which can bring inner satisfaction and pleasure to donors.
Therefore, giving is not just about personal gain, but a positive act that can have a positive impact in many ways. For those who think that donating is just for tax deductions, maybe try it out for yourself and donate a little less to see if you can get more out of it.
As can be seen from the above analysis,Lei JunDonated 1.3 billion yuan in cash to WuhanUniversityHis actions were not aimed at tax evasion, and his donation would not only not help him save money, but would actually cost him a lot. The donation is made out of support and contribution to the alma mater, as well as:SocialResponsibility. Donations can not only reduce personal income tax, but also bring other positive impacts and benefits. We should look at entrepreneurs' donation behavior rationally, understand the deep meaning and significance, and support and encourage this positivitySocialBehavior.
Finally, we should be actively concernedSocialPublic welfareThe development of the cause, do your part, forSocialto progress and prosperity. Giving is a way to show love and dedication that everyone can find satisfaction and joy from. Let's work together to build a better placeSocial