What is a Tax Rate?

The tax rate is the proportion or amount of the taxed objects. The tax rate is a yardstick for calculating the tax amount, and it is also an important indicator of whether the tax burden is heavy or not. China's current tax rates are mainly proportional tax rates, excessive progressive tax rates, excessive progressive tax rates, and fixed tax rates.

[shuì l]

Proportional tax rate

The same

corporate income tax

Resident companies:

Income derived from sources within and outside China is taxed at a rate of 25%.

Non-resident enterprises:

1. Where an institution or place is established in China, the income obtained is related to the establishment of the institution or place, and the income derived from the territory of China, or the income that occurs outside China but has actual connection with the institution or place established, Taxed at a rate of 25%;

2. Where an institution or place is established in China, the income obtained is not actually related to the establishment of the institution or place, or if the institution or place is not established in our country, but there is income derived from our country, the income shall be derived from China. A low tax rate of 20% (actual reduction of 10%) is levied.

Preferential tax rate:

1.

For small and small profit enterprises whose annual taxable income does not exceed 1 million yuan, 25% of the taxable income shall be deducted and the corporate income tax shall be paid at the rate of 20%;

For the annual taxable income of more than 1 million yuan but not more than 3 million yuan, 50% of the taxable income is reduced and the corporate income tax is paid at the rate of 20%.

2. For high-tech enterprises that the state needs to support, the tax will be reduced at a rate of 15%.

3. For certified technologically advanced service enterprises, the tax is reduced at a rate of 15%. ^[3-5]

Year-end awards can be paid after 12 months, and then the tax rate can be set to leave early.

The end of the year is the peak period for all units to issue bonuses to employees. One-year bonuses, various bonuses, and how to pay double salaries are the focus of every working class. A reporter from Nanfang Daily interviewed the relevant person in charge of the Guangzhou Municipal Bureau of Local Taxation on the above topic. The person in charge introduced that the one-time bonus and various bonuses will be divided into three tax calculation methods throughout the year, which are applicable nationwide. The following is a detailed explanation.

How to calculate the one-time bonus for the whole year?

According to the Notice of the State Administration of Taxation on Adjusting Individual Taxes ^{[10] to} Obtain a One-time Bonus for the Year, Calculating and Collecting Individual Income Taxes (Guo Shui Fa [2005] No. 9) stipulates: Administrative agencies, enterprises and institutions shall Economic benefits and comprehensive evaluation of the employee's annual work performance One-time bonuses, year-end pay increases and units that implement the annual salary system and performance-based pay methods The annual salary and performance-based salary that are redeemed based on the evaluation are apportioned to the full amount of income The 12-month amount determines the applicable tax rate, and then calculates the tax payable according to the prescribed method. The specific tax calculation is divided into the following two types:

Case 1: If an individual obtains a one-time bonus for the whole year and the individual's salary income in the month in which the bonus is obtained is higher than (or equal to) the deduction of expenses (3500 yuan) prescribed by the tax law, the one-time bonus for the year is divided by 12 months. Find out the corresponding tax rate and quick calculation deductions, and then use the full bonus amount × tax rate-quick calculation deductions, which is the final amount of tax to be paid; individual tax payable = one-time bonus × tax rate-quick calculation deduction number.

Example: Xiao Chen's year-end bonus is 24,000 yuan, and the monthly salary is 5,000 yuan. Divide 24,000 by 12, the applicable tax rate corresponding to the quotient 2000 is 10%, the quick deduction is 105, and the year-end bonus tax payable is: 24000 × 10% -105 = 2295 (yuan). The monthly salary and salary income should be The tax amount = (5000-3500) × 10% -105 = 45 (yuan), the taxpayer's total personal income tax payable for the month = 2295 + 45 = 2340 (yuan).

Case 2: If an individual obtains a one-time bonus for the whole year and the salary and salary income of the individual receiving the bonus in the month is lower than the deduction amount of the tax law, at this time, the salary must be added to the one-time bonus for the year and subtracted 3,500 yuan. Divide the amount by 12 months to find the corresponding tax rate and quick calculation deduction. Then use this amount × tax rate-quick calculation deduction to get the amount of tax to be paid. Taxable amount of lump-sum bonus for the whole year = lump-sum bonus for the year-(3500-month salary); tax payable amount = lump-sum bonus amount for the year x tax rate-quick calculation deduction.

Example: Xiao Chen's year-end award is 10,000 yuan, and the monthly salary is 3,000 yuan, then 10000- (3500-3000) = 9500, divided by 9500 by 12, the applicable tax rate corresponding to the quotient of 791.66 is 3%, and the quick deduction is 0. The taxable amount of year-end bonus is: 9500 × 3% = 285 (yuan). Because the monthly salary and salary income is lower than the deduction standard of 3,500 yuan, the individual income tax is no longer payable. The taxpayer should pay a total of 285 yuan of personal income tax for the month.

How to calculate the tax at the end of the year

The above-mentioned person in charge of Guangzhou local tax stated that according to the relevant provisions of the "Notice on Printing and Distributing the" Guidelines for the Taxation of Individual Income Taxes (II) "(Suidi Tax Fa [2006] No. 84), a one-year bonus and year-end bonus will be issued within the same month. For the treatment of double salaries, the combined double salaries and the lump sum bonus for the whole year are divided by 12 months to find the corresponding tax rate, and then use this amount × tax rate-quick calculation deduction. Taxable amount of lump-sum bonus for the whole year = lump-sum bonus for the whole year + double salary; tax payable for each year = taxable amount of lump-sum bonus for one year × tax rate-quick calculation deduction.

Example: Xiaochen s year-end double salary and the one-time bonus for the whole year are issued in the same month, the year-end bonus is 10,000 yuan, the year-end double salary is 3,000 yuan, and the monthly salary is 3,000 yuan, then (10000 + 3000 + 3000) -3500 = 12500 divided by 12, the applicable tax rate corresponding to the quotient 1041.66 is 3%, the quick calculation deduction is 0, and the year-end bonus tax payable is: 12500 × 3% = 375 (yuan). Because the monthly salary and salary income is lower than the deduction standard of 3,500 yuan, the individual income tax is no longer payable. The taxpayer should pay a total of 375 yuan of personal income tax for the month.

How are the various bonuses calculated?

According to the Notice of the State Administration of Taxation on Adjusting Individuals' Methods of Collecting Individual Income Taxes for One-year Bonuses, etc. (Guo Shui Fa [2005] No. 9), various annual bonuses refer to half-year awards, quarterly awards, overtime awards, advanced Awards, attendance awards, and other various year-round bonuses other than one-time bonuses. For such bonuses, they shall all be combined with the monthly salary and salary income, and personal income tax shall be paid in accordance with the tax law.

For example: Xiaochen, an employee of the enterprise, received a basic salary of 3,000 yuan per month. In December 2012, he received an annual advanced employee award of 1,000 yuan, a quarterly award of 5,000 yuan, an overtime award of 300 yuan, and an attendance award of 200 yuan.

Xiao Chen's personal income tax payable in December is: (3000 + 1000 + 5000 + 300 + 200-3500) × 20% -555 = 645 yuan.

The person in charge further explained that in a tax year, for each taxpayer, the method of calculating the one-time bonus at the end of the year is only allowed to be used once, and the taxpayer obtains the annual one-time bonus income in different months in different months of the year. You can only choose to use one of the year-end one-time bonus tax calculation methods for tax payment.

Is there a year-end bonus for leaving early?

"If I change jobs, can I still get the year-end award at the end of the year?" The reporter interviewed relevant legal experts on this topic that many workers care about. Experts believe that for enterprises with a year-end award system, year-end awards also belong to the salary category of workers, and enterprises must not discriminate against resignation, and should be awarded according to a certain percentage or actual situation.

The reporter interviewed a number of arbitrators in Guangzhou and learned that in labor disputes, many workers ignored the claims for year-end awards, and most workers took it for granted that the law would not support them. Many people choose to resign after receiving a year-end award or financial year settlement. However, in fact, laws such as the Labor Law support in principle that resignees also enjoy floating wages and bonuses such as year-end dividends. Of course, the proportion has decreased.

Legal experts believe that issuing year-end awards is an autonomous behavior of employers, and laws and regulations do not require employers to issue specific year-end awards. Therefore, in general, the calculation of the "year-end award" should be based on the agreement of the labor contract or the rules and regulations of the employer.

If there are clear stipulations in the labor contract or the rules and regulations of the employer, the employer must issue them in accordance with the agreement or rules and regulations. According to the judicial interpretation of the Supreme People's Court: "The internal rules and regulations formulated by the employer are inconsistent with the content stipulated in the collective contract or the labor contract. If the laborer requests the contract agreement to be given priority, the people's court shall support it"

In addition, statutory leave should be issued in accordance with the "year-end award", maternity leave with a longer period of time is also statutory leave. During the statutory leave period, workers should be regarded as attending normally and paying remuneration. Naturally, the employer must pay the "year-end bonus" in full.

From the perspective of judicial practice, laborers have performed their duties during their employment, and labor dispute arbitration institutions or courts will support such employees who leave the company and receive a certain percentage of "year-end awards" in accordance with their employment time. For example, Mr. Wei, an executive at a Guangdong air-conditioning group, resigned in July 2010. In 2011, Mr. Wei brought the original unit to court, asking for a year-end prize of 1.45 million yuan in 2010. The receiving court held that according to the labor contract between the two parties, employees should also receive part of the "year-end awards" when leaving the company. The first instance ordered the enterprise to pay the "year-end awards" of 700,000 yuan.