2021 has passed, personal income tax needs to be settled from March 1 to June 30, 2022. Can you get a tax refund or do you need to pay taxes? Today let’s talk about the principles of paying personal income tax on comprehensive income. The principles will be introduced first, and then the case calculations will be introduced. Of course, in practice, you do not need to do the calculations yourself. You only need to fill in the relevant information in the personal tax APP. However, after understanding the principles of tax payment, it is still useful for us as individuals on how to declare personal taxes and how to fill in special additional deductions. 
Secondly, income from labor remuneration, author remuneration income, royalties income and prepaid taxes shall be withheld on a per-time or monthly basis.
The amount of tax that should be withheld on income from labor remuneration = the amount of taxable income withheld in advance x withholding rate - the number of quick calculation deductions
The amount of tax that should be withheld on income from royalties and royalties = the amount of taxable income withheld in advance x 20%
Among them, the income from labor remuneration and royalties are ≤ 4 per time If the amount of taxable income is RMB 000, the amount of taxable income withheld in advance = the amount of each income - RMB 800; if the amount of income is more than RMB 4,000, the amount of taxable income withheld in advance = the amount of each income x (1-20%) = the amount of each income x 80%.
The amount of income from author remuneration is calculated at a reduced rate of 70%, that is, if each income from author remuneration is x70% ≤ 4,000 yuan, the taxable income withheld in advance = each income x70% - 800 yuan; if each income x70% > 4,000 yuan, the taxable income withheld in advance = each income x 70% x (1-20%) = each income x 70% x 80%.
The final settlement of comprehensive income has been discussed in previous articles (you can refer to the video
case analysis:
Assume that Xiaotao’s monthly salary is 11,000 yuan, and special deductions In addition to 1,500 yuan, the average monthly special additional deduction is 500 yuan. In addition, Xiaotao cashed out 1,300 yuan in income from headline creation in February (included in income from labor remuneration), received 5,000 yuan in labor income (included in income from labor remuneration) from participating in bidding reviews, received 20,000 yuan in royalties from publishing novels in June, and provided patent licenses in December. The income from using the right is 50,000 yuan. So does Xiaotao need to pay tax or get a tax refund after the final settlement?
html The amount of prepayment tax that should be withheld from salary in January = (11000-5000-1500-500)*3% = 120 yuan html The amount of prepayment tax that should be withheld from salary in February = (11000*2-5000*2-1500*2- 500*2)*3%-120=120 yuanIn the same way, the amount of prepaid tax that should be withheld from the salary from March to September is 120 yuan
The amount of prepaid tax that should be withheld from the salary in October = (11000*10-5000*10-150 0*10-500*10)*10%-2520-120*9=400 yuan
The monthly withholding and prepayment tax for November and December wages is 400 yuan
The amount of prepayment tax for February labor remuneration = (1300-80)*20%=100 yuan
4 The amount of tax that should be withheld from labor remuneration = 5000*80%*20%=800 yuan
html The amount of tax that should be withheld from royalties in June = 20000*70%*80%*20%=2240 yuanThe amount of tax that should be withheld from royalties in December Prepaid tax amount = 50000*80%*20%=8000
Full year prepaid tax amount = 120*9+400*3+100+800+2240+8000=13420 yuan
Full year tax payable on comprehensive income after final settlement = (11000*1 2+1300*80%+5000*80%+20000*56%+50000*80%-60000-1500*12-500*12)*10%-2520=7904 yuan
The annual tax refund amount = 13420-7904=5516 yuan
