1.Deduction of 60,000 yuan calculation case:
In 2023, taxpayers will obtain a comprehensive income of 150,000 yuan, and an adjusted income of 50,000 yuan after business income, without considering other deductions.
1) Choose to declare and deduct 60,000 yuan of expenses when the final settlement of business income:
Fill in 60,000 yuan to deduct expenses when the final settlement of business income, and there is no need to pay tax at the time of final settlement. When handling the comprehensive income settlement, you can no longer enjoy the deduction of 60,000 yuan, and the tax payable is 150,000 20%-16,920=13,080 (yuan).
In the end, the total tax paid for the two final settlements was 13,080 yuan.
2) Choose to declare and deduct 60,000 yuan of expenses when the comprehensive income is settled
When the final settlement of business income is settled, the tax payable is 50,000 10%-1,500 = 3,500 (yuan); When the comprehensive income is settled, the declaration enjoys a deduction of 60,000 yuan, and the tax payable is (150000-60000) 10%-2520=6480 (yuan).
The total tax paid for the two final settlements is 9,980 yuan.
Through the calculation, it can be seen that it is more cost-effective for taxpayers to choose the second option.
Highlight the point
For taxpayers with both comprehensive income and business income, if they want to fill in the deduction expenses in the business income, but have already enjoyed the deduction of expenses in the comprehensive income, they can modify whether the deduction and deduction expenses are revised to "no" through the collection of personnel information, and then correct the declaration of wage and salary income month by month, so that they can enjoy the deduction of expenses in the business income.
2.Special additional deduction calculation case
In 2023, taxpayers will obtain a comprehensive income of 200,000 yuan, an adjusted income of 80,000 yuan for business income, and a total amount of 60,000 yuan for special additional deductions.
1) Fill in the deduction of 60,000 yuan and the special additional deduction of 60,000 yuan when the comprehensive income is settled
The tax payable is (200000-60000-60000) 10%-2520=5480 (yuan), and the tax payable in the final settlement of business income is 80000 10%-1500=6500 (yuan), and the total tax paid in the two final settlements is 11980 yuan.
2) Special additional deductions and deductions are deducted from comprehensive income and operating income respectively
The tax payable on comprehensive income is (200000-60000) 10%-2520=11480 (yuan), and the tax payable on business income is (80000-60000) 5%=1000 (yuan), and the total tax paid for the two final settlements is 12480 yuan.
Through the calculation, it can be seen that it is more cost-effective for taxpayers to choose the first option.
Reminder
For example, the deduction of 60,000 yuan can be deducted at the time of business income settlement, and the special additional deduction can be deducted at the time of comprehensive income settlement.
However, the internal items of the above-mentioned deduction categories, such as the deduction for children's education and support for the elderly, which are deducted separately from comprehensive income and business income, cannot be deducted separately from comprehensive income and business income.
The processing time for the annual reconciliation of business income is from January 1 to March 31 of each year, and the processing time for the comprehensive income reconciliation is from March 1 to June 30 of each year.