zhongjiang需要交保险金还要交个人所得税吗

zhongjiang需要交保险金还要交个人所得税吗 Service headquarters ------010-57719-530---- (experienced, interactive, head office) After reading the related news, some of the people who have a smattering of personal income tax have a lot of doubt. What kind of tax should be paid by general employees? "People's Republic of China personal income tax law" provisions of article second: the following are personal income, personal income tax payable: Income from wages and salaries; for enterprises and institutions from contracted or leased operation income; income from remuneration; remuneration income; income from royalties; interest, dividends, dividend income; income from lease of property; property transfer income; contingent income; other income taxes as determined by the Department of Finance under the state council. In the rate of individual income tax, the most concern of the working people is how to pay the income of wages and salaries. In accordance with the tax law, wages and salaries tax payment, the monthly income minus the cost of 2000 yuan after the balance, that is, taxable income, the tax rate is 5% to 45%. If the workplace and income or labor income in addition to pay wages and salaries, so labor remuneration or royalties income for each income does not exceed 4000 yuan, less the cost of 800 yuan; 4000 yuan, minus 20% of the fee, the remaining amount of taxable income. While the interest, dividends, bonuses, incidental income and other income, the applicable rate is 20%. But there are also individual income is exempt from personal income tax, such as welfare, pensions and relief funds; insurance claims; individuals of their income to educational and other public welfare donation part, in accordance with the relevant provisions of the State Council also deducted from taxable income. How can a person get an economic compensation for lifting the labor contract? How do you collect a tax? Case: Liu is a Shanghai hotel business sales director, working in the hotel for 3 years, after tax income is 30000 yuan / month, in September the hotel put forward and he negotiated the termination of the labor relationship, pay economic compensation 4 months salary, he agreed to disarm. The hotel put the financial compensation into his card and found less than 120000 yuan. The hotel explained that it had deducted the personal income tax. Interpretation: the State Administration of Taxation "on individuals for labor contract economic compensation levy personal income tax issues notice" provisions of Article 1: for individual due to termination of the labor contract and get a one-time economic compensation income, according to the "income from wages and salaries" project of individual income tax. However, taking into account the individual made a one-time financial compensation income amount is relatively large, and laid-off personnel may have no fixed income, in a period of time so, for a one-time economic compensation income obtained by the individual, can be regarded as a good months of wage and salary income, allowing the average within a certain period of time. The specific measures for the average disposable income: economic compensation achieved by individuals, individuals in the enterprise work experience, with its quotient as a personal monthly wage and salary income, individual income tax is calculated and paid according to the tax law. The number of years of work of an individual in the enterprise shall be calculated according to the number of years of actual work. In accordance with the above calculation method of personal disposable income of economic compensation for personal income tax payable, When the payment unit is paid, it will be withheld at one time. In addition, according to the national and local government regulations, the actual housing provident fund, medical insurance, basic pension insurance and unemployment insurance funds should be deducted when the tax is paid. Is the lump sum tax paid by the unit for tax payment? Case: under the financial turmoil, Tian Yu's unit went bankrupt. Before the company was declared bankrupt, the company and Tian Yu lifted the labor contract, and agreed to grant him a one-time compensation of 300 thousand yuan. In addition, because Tian Yu belongs to the company executives, the unit for his personal purchase of cars, laptops, etc., are also owned by his own. However, when the company proposed a tax deduction from Tian Yu's one-time settlement fee, it was opposed by Tian Yu. The reason is: the state provides that enterprises in accordance with the relevant laws and regulations of the state declared bankruptcy, the enterprise workers from the bankrupt enterprises obtained one-time resettlement fee income, exempt from personal income tax. Interpretation: the Ministry of Finance and the State Administration of Taxation of the "notice" one-time compensation income exemption of individual income tax on individuals and employers labor relations have made the provisions of article third, "enterprise in accordance with the relevant laws and regulations of the state enterprise employees from bankruptcy, the bankruptcy of enterprises a one-time relocation income, exempt from personal income tax." However, a one-time compensation income obtained by individual labor relations with the employer within the local average wage of workers 3 times the amount of the previous year, exempt from personal income tax; the exceeding part in accordance with the "State Administration of Taxation on individuals for labor contract made by the relevant provisions of the notice" economic compensation problem of personal income taxes the calculation of personal income tax. Individuals who receive one-time compensation income in accordance with the provisions of the state and local governments of the proportion of the actual payment of housing provident fund, medical insurance, the basic old-age insurance, unemployment insurance, can be deducted in the taxable income of the one-time compensation of personal income tax. In addition, the unit for individuals to buy cars, housing, computers, etc., does not belong to temporary difficulties in the nature of subsidies. If income does not fall within the scope of duty free benefits, it shall be incorporated into the taxpayers' salaries and salaries, and the individual income tax shall be levied. In addition, enterprises from the welfare and labor union funds paid to employees of the unit of a universal subsidies, subsidies and the provision of welfare funds, from beyond the proportion stipulated by the state or the base of trade union funds paid to various subsidies and subsidies should also be incorporated into the individual, the taxpayer's wage and salary income taxable personal income tax. How do employees pay a tax on their options? Case study: in September 2000, a network technology company was incorporated in the Cayman islands. But its subsidiaries are based in china. In order to attract talent and mobilize the enthusiasm of employees, the company implemented a plan to motivate employees to meet the specific conditions of the option, allowing it to buy a certain number of employees, according to the specific price of the company's overseas parent company equity, the overseas parent company non-listed company. Recently, due to several employees of the company for the company to terminate the labor contract, the company agreed to pay the employees of non-listed company stock option to get the salary, but in whether to pay a tax, the two sides don't give each one sticks to his own view. Interpretation: in the past, "according to the Ministry of Finance and the State Administration of Taxation on individual stock option income levy personal income tax issues notice" provisions of the relevant provisions of individual stock option income levy personal income tax, only apply to the listing of shares issued, the company employees in the form of Non-listed Company stock option has wages and salaries income, do not pay income tax in accordance with the above provisions. But in the form of non-listed company stock option salary income, individual income tax is calculated and paid, because of a higher income, then according to "the State Administration of Taxation on the adjustment of individual to obtain a one-time bonus, levy personal income tax calculation methods of the notice" provisions of the one-time annual bonus tax, levy personal income calculation tax. After September 8, 2009, clear provisions of the State Administration of Taxation issued "on the personal income tax levy personal income stock option notice": because the individual employment income of listed companies from the stock appreciation rights and restricted stock income, by the listed company or its domestic institutions in accordance with the "personal income from wages and salaries" project and stock option income tax method, according to their personal income tax withholding. The State Administration of Taxation has also defined the time when the relevant tax obligations occurred. Among them, the stock appreciation rights personal income tax liability for the occurrence time of the listed company has been authorized to cash proceeds of the stock appreciation rights restricted stock date; personal income tax liability for the occurrence time limit for each batch of shares of the lifting of the ban date.