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The importance of individual income tax
"Inspection of Taxes" is fully launched and all the individual income is under the supervision of Tax Bureau!
1. The next step is to fully implement the bank’s payroll model, and the tax bureau will eventually share information with banks and do the data comparison!
2. Each person on the payroll list needs to upload the name and ID number to the local tax bureau. For multiple pays, the local tax bureau will alert the ID number and instruct the applying unit to withhold payment of personal income tax.
3. Determine one place for wages and salary units, other units for part-time work, and personal income tax is based on 20%.
4. All those who are part-time, in accordance with "remuneration for labor service", deduct 800 or 4,000 * 20% of the part, the remaining part of the income tax rate is based on 20%.
5. The biggest difference between wages and salaries and remuneration for labor services is that salaries exist in the employment relationship, sign labor contracts and pay basic social insurance, and accept the daily management of the company. They are the common subjects involved; The labor service does not exist above situations, and it is a parallel relationship with the company.
6. If the tax subsidizes the actual wages against the cost, once it has been confirmed that all the costs have been eliminated, the enterprise income tax will be paid and several times the fine will be imposed.
7. If the salary amount is greater than the social security declaration amount, and the number of wages is greater than the number of social security declarations, the social security audit needs to be supplemented and it could have a late penalty fee.
8. The next step is to gradually establish a taxation mechanism for promoting credibility. When individuals have more than two incomes, they should report taxes on their own in a timely manner, otherwise they will affect tax credits.