The seven items of personal income tax income, such as income from remuneration, royalties, royalties, interest, dividends, bonuses, property leases, incidental income and other income, shall be clearly calculated.

As the deduction cost is based on the size of each taxable income, two standards of quota and fixed rate are stipulated respectively. It is very important to accurately divide the "times" from the perspective of safeguarding the legitimate interests of taxpayers.

The remuneration for only one - time income is obtained once.

For example, a client entrustment is engaged in design and installation, and the income gained after completion is once.

Where the remuneration for a continuous service is obtained from the same matter, the income earned within one month shall be once.

The income obtained from the republication of the same work shall be regarded as a personal income tax collected from another remuneration.

The same work is first published in the newspapers and then published, or first published and then published in newspapers and periodicals, it should be regarded as the two payment of remuneration.

That is, serial as a publication as another.

Income from lease of property is earned within one month.

Example: a person provides the same labor service for a unit over a period of time, or the unit pays the remuneration to the person once a year or half a year or once a year.

Although the remuneration paid in this way is achieved once, it can not be declared to pay personal income tax at the same time.

It is assumed that the unit will pay a fee of $60 thousand a year to the person at the end of the year.

如果該人按一次申報納稅的話，其應(yīng)納稅所得額如下： 　　　　應(yīng)納稅所得額＝60000－60000×20％＝48000(元) 　　　　屬于勞務(wù)報酬一次收入畸高，應(yīng)按應(yīng)納稅額加征五成，其應(yīng)納稅額如下： 　　　　應(yīng)納稅額＝48000×20％×（1＋50％）＝14400（元） 　　　　如果該人以每個月的平均收入5000元分別申報納稅的話，其每月應(yīng)納稅額和全年應(yīng)納稅額如下： 　　　　每月應(yīng)納稅額＝(5000－5000×20％)×20％＝800（元） 　　　　全年應(yīng)納稅額＝800×12＝9600(元) 　　　　14400－9600＝4800(元) 　　　　這樣，該人按月納稅可避稅4800元。

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