sheying1762.jpg

問:你好,是稅務局嗎?

ZUIJINWOWEIYIJIAGONGSITIGONGLEYIXIANGSHEJILAOWU,GONGSIGEIWOFALE20000YUANDELAOWUFEI,DANGONGSICAIWUSHUOHUANYAOKOUJIAOGERENSUODESHUI,QINGWENSHIZHEYANGMA?

ANZHAO《GERENSUODESHUIFA》DEGUIDING,NINCONGSHIYINGSHUILAOWUQUDEDESUODE,YINGGAIANZHAO“LAOWUBAOCHOU”JIAONAGERENSUODESHUI。

問:哦,那請問我需要怎么納稅?

SHOUXIAN,GONGSIZAIXIANGNINZHIFULAOWUFEIDESHIHOUYINGANCIHUOZHEANYUEYUKOUYUJIAOSHUIKUAN;QICI,LAOWUBAOCHOUSUODESHUYUZONGHESUODE,YINGZAINIANDUZHONGLEHOUJINXINGHUISUANQINGJIAO,SHUIKUANDUOTUISHAOBU。YEJIUSHISHUO,NINYUKOUDESHUIKUANBUYIDINGDENGYUZUIZHONGNIANDUYINGNADESHUIKUAN,DAOLENIANDUHUISUANQINGJIAODESHIHOU,HUANCUNZAIDUOTUISHAOBUDEQINGKUANG。

問:什么是綜合所得?

四肖三期内3必出一期中精准四肖ZONGHESUODESHIYIGETONGCHENG,GENJUGERENSUODESHUIFADEGUIDING,JUMINGERENQUDEDEGONGZI、XINJINSUODE、LAOWUBAOCHOUSUODE、GAOCHOUSUODE、TEXUQUANSHIYONGFEISUODETONGCHENGWEIZONGHESUODE,ANNIANHEBINGJISUANGERENSUODESHUI。

問:你能幫我具體算一下我這筆勞務應該繳納多少稅款嗎?

KEYIDE!NINQUDEDELAOWUFEIZAIYUKOUYUJIAOGERENSUODESHUIDESHIHOU,XIANJIANCHUYIDINGBIAOZHUNDEFEIYONG。JUTIWEI:MEICISHOURUBUCHAOGUO4000YUANDE,JIANCHUFEIYONGAN800YUANJISUAN;MEICISHOURU4000YUANYISHANGDE,JIANCHUFEIYONGANSHOURUDE20%JISUAN。

NINBENCIQUDELE20000YUANDELAOWUFEIYONG,JIANCHUFEIYONGWEISHOURUDE20%,JI4000YUAN,NEIMEBENCILAOWUFEIYONGDEYINGNASHUISUODEEWEI16000YUAN,ANZHAODUIYINGDE20%GERENSUODESHUIYUKOULV,NINBENCILAOWUBAOCHOUYINGYUKOUYUJIAODEGERENSUODESHUIWEI16000×20%=3200YUAN。

問:那年度匯算清繳的時候又怎么計算啊?

居民個人的綜合所得,以每一納稅年度的收入額減除費用六萬元以及專項扣除、專項附加扣除和依法確定的其他扣除后的余額,為應納稅所得額。我給您舉兩個例子吧!

例一:四肖三期内3必出一期中精准四肖假設您2019年只取得這一筆勞務報酬20000元,未取得其他所得,沒有專項扣除、專項附加扣除和其他扣除,那么按照規定計算的2019年度綜合所得應納稅所得額=20000×(1-20%)-60000=-44000元,括號里的20%是稅法規定可以在稅前扣除的費用。由于應納稅所得額小于0,也就意味著雖然您取得收入時預繳了稅,但是綜合全年看2019年度您不需要繳納個人所得稅,匯算清繳后應該退還您已預繳的個人所得稅3200元。

例二:四肖三期内3必出一期中精准四肖假設2019年您取得一筆勞務報酬20000元,預繳了個人所得稅3200元。此外,全年取得工資薪金120000元,已預繳個人所得稅540元,每月按照國家規定的范圍和標準繳納的基本養老保險、基本醫療保險、失業保險和住房公積金等專項扣除合計1500元,每月報送子女教育專項附加扣除1000元和贍養老人專項附加扣除1000元,那么,

2019NIANNINGERENSUODESHUIZONGHESUODEYINGNASHUISUODEE=[120000+20000×(1-20%)]-60000-(1500+1000+1000)×12=34000,DUIYINGDEGERENSUODESHUISHUILVWEI3%,QUANNIANYINGJIAONAGERENSUODESHUIWEI34000×3%=1020YUAN。YOUYUZAINIANDUZHONGJIANNINYIYUJIAOLE3200+540=3740YUANDESHUIKUAN,YINCITONGGUOHUISUANQINGJIAOYINGGAITUIHUANNINGERENSUODESHUI2720YUAN。

四肖三期内3必出一期中精准四肖WEN:YUANLAIDUOTUISHAOBUSHIZHEGEYISIA?NEIWOMINGBAILE,LINGWAIGONGSIYAOQIUWOQUKAIFAPIAO,KAIPIAODESHIHOUHUIBUHUIRANGWOZAIJIAOYICIGERENSUODESHUIA?

GENJU《GUOJIASHUIWUZONGJUYUNNANSHENGSHUIWUJUGUANYUZIRANRENSHENQINGDAIKAIFAPIAOGERENSUODESHUIYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUYUNNANSHENGSHUIWUJUGONGGAO2019NIANDI5HAO),CONG2019NIAN4YUE12QI,DUIZIRANRENNASHUIRENQUDELAOWUBAOCHOUSUODEZAIDAIKAIFAPIAOHUANJIEBUZAIZHENGSHOUGERENSUODESHUI,ERYINGYOUZHIFULAOWUBAOCHOUDEDANWEIHUOGERENYUKOUYUJIAO。

四肖三期内3必出一期中精准四肖DAIKAIFAPIAODANWEIZAIKAIJUFAPIAOSHI,YINGZAIFAPIAOBEIZHULANNEITONGYIZHUMING“GERENSUODESHUIYOUZHIFUFANGYIFAYUKOUYUJIAO(HUODAIKOUDAIJIAO)”。RUGUOZHIFULAOWUBAOCHOUDEDANWEIHUOGERENMEIYOUWEININYUKOUYUJIAOSHUIKUAN,XUYAOYOUNINZIXINGBANLINASHUISHENBAO。DUIYUZHIFUSUODEDEDANWEIHUOGERENMEIYOUYUKOUYUJIAOSHUIKUANDEXINGWEISHUIWUJIGUANYAOANZHAOXIANGGUANGUIDINGZHUIJIUFALVZEREN。

NEIWOQINGCHULE,XIEXIE!

什么是勞務報酬?

LAOWUBAOCHOUSUODE,SHIZHIGERENCONGSHILAOWUQUDEDESUODE,BAOKUOCONGSHISHEJI、ZHUANGHUANG、ANZHUANG、ZHITU、HUAYAN、CESHI、YILIAO、FALV、HUIJI、ZIXUN、JIANGXUE、FANYI、SHENGAO、SHUHUA、DIAOKE、YINGSHI、LUYIN、LUXIANG、YANCHU、BIAOYAN、GUANGGAO、ZHANLAN、JISHUFUWU、JIESHAOFUWU、JINGJIFUWU、DAIBANFUWUYIJIQITALAOWUQUDEDESUODE。

勞務報酬屬于綜合所得嗎?

四肖三期内3必出一期中精准四肖SHIDE,LAOWUBAOCHOUSHUYUZONGHESUODE。GENJUGERENSUODESHUIFADEGUIDING,JUMINGERENQUDEGONGZI、XINJINSUODE、LAOWUBAOCHOUSUODE、GAOCHOUSUODE、TEXUQUANSHIYONGFEISUODE,CHENGWEIZONGHESUODE。

勞務報酬如何繳納個人所得稅?

KOUJIAOYIWURENXIANGJUMINGERENZHIFULAOWUBAOCHOUSUODEYINGDANGANZHAOYIXIAFANGFAANCIHUOZHEANYUEYUKOUYUJIAOSHUIKUAN:

四肖三期内3必出一期中精准四肖LAOWUBAOCHOUSUODEYISHOURUJIANCHUFEIYONGHOUDEYUEWEISHOURUE; 

JIANCHUFEIYONG:YUKOUYUJIAOSHUIKUANSHI,LAOWUBAOCHOUSUODEMEICISHOURUBUCHAOGUOSIQIANYUANDE,JIANCHUFEIYONGANBABAIYUANJISUAN;MEICISHOURUSIQIANYUANYISHANGDE,JIANCHUFEIYONGANSHOURUDEBAIFENZHIERSHIJISUAN。

YINGNASHUISUODEE:LAOWUBAOCHOUSUODEYIMEICISHOURUEWEIYUKOUYUJIAOYINGNASHUISUODEE,JISUANYINGYUKOUYUJIAOSHUIE。LAOWUBAOCHOUSUODESHIYONGGERENSUODESHUIYUKOULVBIAOER。

GERENSUODESHUIYUKOULVBIAOER

(JUMINGERENLAOWUBAOCHOUSUODEYUKOUYUJIAOSHIYONG)

aa.jpg

四肖三期内3必出一期中精准四肖JUMINGERENBANLINIANDUZONGHESUODEHUISUANQINGJIAOSHI,YINGDANGYIFAJISUANLAOWUBAOCHOUSUODE、GAOCHOUSUODE、TEXUQUANSHIYONGFEISUODEDESHOURUE,BINGRUNIANDUZONGHESUODEJISUANYINGNASHUIKUAN,SHUIKUANDUOTUISHAOBU。

JUMINGERENDEZONGHESUODE,YIMEIYINASHUINIANDUDESHOURUEJIANCHUFEIYONGLIUWANYUANYIJIZHUANXIANGKOUCHU、ZHUANXIANGFUJIAKOUCHUHEYIFAQUEDINGDEQITAKOUCHUHOUDEYUE,WEIYINGNASHUISUODEE。

取得勞務報酬代開發票時如何繳納個人所得稅?

DUIZIRANRENNASHUIRENQUDELAOWUBAOCHOUSUODE、GAOCHOUSUODEHETEXUQUANSHIYONGFEISUODEXUYAODAIKAIFAPIAODE,ZAIDAIKAIFAPIAOHUANJIEBUZAIZHENGSHOUGERENSUODESHUI。DAIKAIFAPIAODANWEIZAIKAIJUFAPIAOSHI,YINGZAIFAPIAOBEIZHULANNEITONGYIZHUMING“GERENSUODESHUIYOUZHIFUFANGYIFAYUKOUYUJIAO(HUODAIKOUDAIJIAO)”。

四肖三期内3必出一期中精准四肖ZIRANRENNASHUIRENQUDEZONGHESUODE,GERENSUODESHUIYOUKOUJIAOYIWURENANZHAO《GUOJIASHUIWUZONGJUGUANYUFABU<GERENSUODESHUIKOUJIAOSHENBAOGUANLIBANFA(SHIXING)>DEGONGGAO》(GUOJIASHUIWUZONGJUGONGGAO2018NIANDI61HAO)GUIDINGYUKOUYUJIAO(HUODAIKOUDAIJIAO)HEBANLIQUANYUANQUANEKOUJIAOSHENBAO。

政策依據

1.《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFA》

四肖三期内3必出一期中精准四肖2.《ZHONGHUARENMINGONGHEGUOGERENSUODESHUIFASHISHITIAOLI》

3.《GUOJIASHUIWUZONGJUGUANYUFABU〈GERENSUODESHUIKOUJIAOSHENBAOGUANLIBANFA(SHIXING)》DEGONGGAO〉》(GUOJIASHUIWUZONGJUGONGGAO 2018DI61HAO)

四肖三期内3必出一期中精准四肖4.《GUOJIASHUIWUZONGJUYUNNANSHENGSHUIWUJUGUANYUZIRANRENSHENQINGDAIKAIFAPIAOGERENSUODESHUIYOUGUANWENTIDEGONGGAO》(GUOJIASHUIWUZONGJUYUNNANSHENGSHUIWUJUGONGGAO2019NIANDI5HAO)

LAIYUAN:YUNNANSHUIWU