Tax Avoidance Planning Using Graded Declaration And Tax Payment

The seven items of personal income tax income, such as income from remuneration, royalties, royalties, interest, dividends, bonuses, property leases, incidental income and other income, shall be clearly calculated.

As the deduction cost is based on the size of each taxable income, two standards of quota and fixed rate are stipulated respectively. It is very important to accurately divide the "times" from the perspective of safeguarding the legitimate interests of taxpayers.

The remuneration for only one - time income is obtained once.

For example, a client entrustment is engaged in design and installation, and the income gained after completion is once.

Where the remuneration for a continuous service is obtained from the same matter, the income earned within one month shall be once.

The income obtained from the republication of the same work shall be regarded as a personal income tax collected from another remuneration.

The same work is first published in the newspapers and then published, or first published and then published in newspapers and periodicals, it should be regarded as the two payment of remuneration.

That is, serial as a publication as another.

Income from lease of property is earned within one month.

Example: a person provides the same labor service for a unit over a period of time, or the unit pays the remuneration to the person once a year or half a year or once a year.

Although the remuneration paid in this way is achieved once, it can not be declared to pay personal income tax at the same time.

It is assumed that the unit will pay a fee of $60 thousand a year to the person at the end of the year.

如果该人按一次申报纳税的话，其应纳税所得额如下： 　　　　应纳税所得额＝60000－60000×20％＝48000(元) 　　　　属于劳务报酬一次收入畸高，应按应纳税额加征五成，其应纳税额如下： 　　　　应纳税额＝48000×20％×（1＋50％）＝14400（元） 　　　　如果该人以每个月的平均收入5000元分别申报纳税的话，其每月应纳税额和全年应纳税额如下： 　　　　每月应纳税额＝(5000－5000×20％)×20％＝800（元） 　　　　全年应纳税额＝800×12＝9600(元) 　　　　14400－9600＝4800(元) 　　　　这样，该人按月纳税可避税4800元。

A small piece of jade