First, the calculation steps and the calculation of personal income tax should be in the judgement of taxpayers.

Based on the judgement of the origin and the nature of the income, the calculation steps are as follows: first, calculate the number of days to live in China.

The purpose of calculating days is to judge residents and non residents, while non residents are beneficial to tax saving.

Second; calculate taxable income.

From the point of view of tax saving, the smaller the amount of taxable income is, the better it can be.

Third: calculate the deduction limit.

From the point of view of tax saving, the larger the deduction limit, the smaller the tax basis, the smaller the tax basis, the more favorable for tax saving.

Fourth: the calculated tax.

From the point of view of tax saving, the tax rate is the key to saving taxes when the tax is based on certain conditions.

Therefore, when calculating the tax, we should try to solve the low tax rate as far as possible, which is beneficial to tax saving.

Two, the calculation of living days and the calculation of tax saving days should be based on the following principles: first, the calculation of the tax year, that is, instead of calculating the year by year, if we live in different years, we should calculate the number of days in each calendar year.

For example, a foreigner who came to China in December 10, 1993 and left in January 15, 1994 lived in China for 22 days in 1993 and 14 days in 1994.

Second, the number of days of temporary departure is calculated when the number of days actually live is calculated.

The so-called temporary departure refers to a departure in a tax year which does not exceed 30 days or accumulatively more than 90 days.

Third, from the date of entry.

The date of departure is not included.

A foreigner, for example, a foreigner who came to China in 1993 for 3 days and left China in May 20th, and left China in June 30th after entering the country in June 1st of that same year. The number of people living in China lived for the first time: the number of people living in China for the first time lived in China: 3L days (from March 1st to March 1st), and the number of days in which they lived in China was 30 days (from "to"). The number of days in which they lived in China was 19 days (from "to") to 80 days. The total number of days in residence was 19 days.

The second time when HUAWEI entered HUAWEI in June 1st, it was no more than 30 days from the first time to leave China. It was a temporary departure. It should not be deducted from the number.

Therefore, the second time to live in China is: May, 12 days, June, 30 days, and 42 days. The two days of living in China are 800 42 = 122 (days).

A small piece of jade