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1. When resident individuals handle annual comprehensive income settlement and settlement, they shall calculate the income from labor remuneration, author remuneration, and royalties income in accordance with the law, and incorporate it into the annual comprehensive income to calculate the tax payable. Any excess tax will be refunded or compensated.
2. Comprehensive income settlement and settlement tax calculation :
1, tax payable = annual taxable income × applicable tax rate - quick calculation deduction
= (annual income - 60,000 yuan - special deductions for the whole year - special additional deductions for the whole year - other deductions for the whole year)
Example 1: A, Wang’s son is studying in primary school and gave birth to a daughter in January 2022.
Solution: Wang’s son and daughter can enjoy the special additional deduction for their children’s education that year.
Reason: Starting from January 1, 2022, those over 0 years old--who have completed full-time academic education, will be deducted according to the standard fixed amount of 1,000 yuan per child per month.
B. In March, purchase commercial health insurance that complies with personal income tax and pre-tax deduction regulations. The annual premium is 4,000 yuan, and submit the insurance certificate to the company that month.
Solution: Not fully deductible;
Reason: Starting from July 1, 2017, expenditures incurred by individuals purchasing commercial health insurance products that comply with regulations are allowed to be deducted before tax when calculating taxable income in the current year (month), with a deduction limit of 2,400 yuan/year (200 yuan/month). Zhang’s commercial health insurance premium has exceeded the deduction limit, so it cannot be deducted in full.
C. Publish a book through the publishing house in April, with a pre-tax manuscript fee of 15,000 yuan.
Solution: Personal income tax should be withheld when paying royalties = 15,000 × (1-20%) × 70% × 20% = 1,680 (yuan)
Example 2: A certain resident, Chen, is an only child. Both parents are over 65 years old, and the child is studying in primary school. Neither Chen nor his spouse has a house in their name. They work and rent a house in the provincial capital. In September 2019, they started studying for an on-the-job doctoral degree. In 2019, Chen’s income and some expenses are as follows: (Related information: The above special additional deductions are 100% deducted by Wang)
A. Chen’s monthly income after deducting social insurance and housing provident fund from the unit is 11,000 yuan. As of the end of November, a total of 300 yuan in prepaid personal income tax has been withheld.
Solution: Chen’s income from the unit in December should be withheld and prepaid personal income tax
= (11000×12-5000×12-2000×12-1000×12-1500×12-400×4)×3%-300=192 (yuan) (September 2019) I started studying for a part-time doctorate in May, and the continuing education expenses in 2019 will be calculated and deducted based on 4 months)
B. I used my spare time to publish photographic works and received a royalties income of 20,000 yuan.
Solution: Remuneration should be withheld and prepaid personal income tax = 20,000 × (1-20%) × 70% × 20% = 2,240 (yuan)
C. Chen received personal income tax on his comprehensive income in 2019.
Solution: Comprehensive income tax payable = [(11000 × 12 + 20000 × 56%) - 5000 × 12 - 2000 × 12 - 1000 × 12 - 1500 × 12 - 400 × 4] × 3% = 27600 × 3% = 828 (yuan)
D. Chen Moujiu 2019 The tax that should be paid back or the amount of tax refund that should be applied for when the annual comprehensive income is settled and settled with the competent tax authority.
Solution: The amount of prepaid tax on comprehensive income for the whole year = (300 + 192) + 2240 = 2732 (yuan)
The tax refund amount that should be applied for = 2732-828 = 1904 (yuan)
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