Tax payable on comprehensive income for the period from January 1, 2023 to December 31, 2023 Calculation of tax refund payable:
Comprehensive income - 60,000 yuan - special deductions such as "three insurances and one housing fund" - special additional deductions such as children's education - other deductions determined in accordance with the law - eligible public welfare and charitable donations) Applicable tax rate - quick deduction] - prepaid tax.
The amount of income from wages and salaries, remuneration for labor services, remuneration for authors, and royalties.
a1）Salary income(including a one-time bonus for the whole year that is incorporated into the calculation of comprehensive income). (1) Wages and salaries refer to the wages and salaries obtained by individuals as a result of their positions or employment. Including wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to the position or employment. Annual one-time bonus refers to a one-time bonus issued to employees by withholding agents such as administrative organs, enterprises and institutions based on their annual economic benefits and comprehensive assessment of employees' annual work performance. Including the year-end salary increase, the annual salary system and the performance salary of the unit according to the assessment of the annual salary and performance salary method. (2) The annual one-time bonus can be taxed separately or incorporated into the comprehensive income for tax purposes. For details, please refer to Cai Shui No. 2018 No. 164 and the relevant documents for subsequent extensions. (3) Salary income does not include the annual one-time bonus that is taxed separately.
a2）Income from remuneration for labor servicesIt refers to the income obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertisements, exhibitions, technical services, introduction services, brokerage services, agency services and other labor services.
a3）Author's remuneration incomeIt refers to the income obtained from the publication and publication of personal works in the form of books, newspapers and periodicals.
a4）Royalty incomeIt refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other concessions.
Tax-exempt income-b
b1) Tax-exempt income refers to income that is exempt from individual income tax in accordance with the provisions of the tax law. Among them, the tax law stipulates that "the amount of income from author's remuneration shall be calculated at 70%", and the part of the income from author's remuneration deducted by 30% does not need to be filled in this item, and this part will be deducted in subsequent calculations.
This deduction is for everyone. That is, 5,000 yuan per person per month will be deducted according to the birth rate, and 5,000 yuan = 60,000 yuan for 12 months per year.
The three insurances and one housing fund actually borne by the individual can be deducted.
c1) Basic pension insurance premium.
c2) Basic medical insurance premium.
c3) Unemployment insurance premiums.
c4) Housing Provident Fund.
d1）Children's education: Deductible amount of children's education expenses (d1) = total deductible amount for each child; The amount that can be deducted for each child = the number of eligible deduction months in the tax year 2,000 yuan Deduction ratio. The number of eligible deduction months in the tax year includes the month in which the child reaches the age of 3 to the month before the child's education, the actual education month, and the winter and summer vacation months. Deduction ratio: Determined by negotiation between the husband and wife, each child can be deducted at 100% for himself or his spouse, or 50% for each child.
d2）Continuing education: Deductible amount of continuing education expenses (d2) = deductible amount of continuing education for academic qualifications (degree) + deductible amount of continuing education for vocational qualifications; The deductible amount of academic (degree) continuing education = the number of eligible deduction months in the tax year is 400 yuan; The number of eligible deduction months in the tax year includes the month of education, the month of winter and summer vacation, etc., but the deduction period for the same academic qualification (degree) education cannot exceed 48 months. In the tax year, if an individual obtains the relevant vocational qualification certificates of qualified skilled personnel and professional and technical personnel, the deductible amount of continuing education of vocational qualifications = 3,600 yuan.
d3）Serious illness medical treatment: Deductible amount of critical illness medical expenses (d3) = total amount of deductible amount for critical illness medical expenses for each family member you choose to deduct; The deductible amount of serious illness medical treatment for a family member (no more than 80,000 yuan) = the out-of-pocket part within the scope of the medical insurance catalog in the tax year - 15,000 yuan; Family members include individuals, spouses, and minor children.
d4）Home loan interest: Deductible amount of housing loan interest expense (d4) = number of eligible deduction months Deduction amount. The number of eligible deduction months is the actual number of months of loan in the tax year. Deduction quota: Under normal circumstances, it is determined by the husband and wife through negotiation, and one of them deducts 1,000 yuan per month; If they buy houses before marriage and meet the deduction conditions, they can choose to deduct 1,000 yuan per month by one of them after marriage, or they can choose to deduct 500 yuan per month each.
d5）Housing rent: Deductible amount of housing rental expenses (D5) = the sum of the monthly deduction quota for the rental month in the tax year: Municipalities directly under the Central Government, provincial capitals (capitals), cities with separate planning and other cities determined by ***, the deduction standard is 1500 yuan per month; For cities with a registered population of more than 1 million, the deduction standard is 1,100 yuan per month; For cities with a registered population of less than 1 million, the deduction standard is 800 yuan per month.
d6）Supporting the elderly: Deductible amount of expenses for supporting the elderly (d6) = the number of eligible months in the tax year The number of eligible months for the monthly deduction of the fixed amount: the elderly who have reached the age of 60 in the tax year are calculated from the month of reaching the age of 60 to December; Seniors who have reached the age of 60 before the tax year are counted as 12 months. Monthly deduction quota: for only children, the monthly deduction quota is 3,000 yuan per month; For non-only children, the monthly deduction quota shall be designated and shared by the dependent, or it may be shared equally or agreed by the dependent, but not more than 1,500 yuan per month.
d7）Babysitting for children under 3 years of age: Deductible amount of infant and child care expenses under 3 years old (D7) = total deductible amount for each infant and child care under 3 years old; The deductible amount for each infant and child care under the age of 3 = the number of eligible deduction months in the tax year is 2,000 yuan Deduction ratio. The number of eligible months of deduction in a tax year is from the month of the infant's birth to the month before the infant turns 3 years old. Deduction ratio: determined by the husband and wife through negotiation, each infant and child can be deducted at 100% by himself or his spouse, or by both parties at 50%.
e1) annuity, e2) commercial health insurance. (The "Pre-tax Deduction Schedule of Commercial Health Insurance" must be attached).
e3) Tax extension pension insurance. (It is necessary to attach the "Detailed Table of Pre-tax Deduction of Individual Tax Deferred Commercial Pension Insurance").
e4) Taxes and fees that are allowed to be deducted. Allowable tax deduction refers to the reasonable tax expenses incurred when an individual obtains income from labor remuneration, author's remuneration and royalties.
e5) Personal pension.
e6) Other deductions. Other deductions (others) include the cost of doing business from the commission income of insurance marketers and **brokers.
f1) The amount of donations that are allowed to be deducted. (The "Individual Income Tax Deduction Schedule for Public Welfare and Charity Donations" must be attached).
g1) One-time bonus throughout the year.
G2) Individual income tax payable for annual one-time bonus = G1 applicable tax rate - quick deduction. It is only applicable to non-domiciled resident individuals who are pre-paid due to the pre-judgment of non-resident individuals and are taxed according to the number of months bonus obtained, and a multi-month bonus can be calculated separately according to the annual one-time bonus according to their own circumstances when remitting.
Comprehensive income should be calculated by individual income tax.
h1) Individual income tax payable on comprehensive income = [(A1+A2 80%+A3 80% 70%+A4 80%)-B1-60000-(C1+C2+C3+C4)-(D1+D2+D3+D4+D5+D6+D7).
e1 + e2 + e3 + e4 + e5 + e6)-f1] Applicable tax rate - quick deduction (quick deduction table).
j1) Tax reduction and exemption amount (actual amount), disability, orphaned elderly, martyrs' dependents, and others (the "Individual Income Tax Reduction and Exemption Report Form" must be attached).
k1) Amount of tax paid. The amount of individual income tax that has been paid when the income reported in this form is obtained during the tax year.
L1) Tax refund amount payable = G2+H1-J1-K1
Number of days of residence in China during the tax year: days.
Number of years of residence in China: years. (The number of years of residence in China shall be calculated from the year after 2019.) For the specific calculation method of the number of days and years of residence in China, please refer to Announcement No. 34 [2019] of the Ministry of Finance and the State Administration of Taxation. ）
After passing the calculation, if there is an overpayment of tax that needs to be refunded, please fill in the tax refund application and provide the name of the bank where the resident individual opens a bank account in China.