With the development of the economy and the improvement of the tax system, now both companies and individuals can enjoy different levels of preferential tax policies. Today, my tax accountant office is going to take stock of the tax policy of individual income tax.
The tax relief policy on personal income tax includes deductions and special additional deductions.
The fee waiver is monthly5000Yuan unified deduction, special additional deduction includes many aspects. Such as children's education, continuing education, serious illness care, home loan interest, housing rent, elderly care and other deductions. The elderly must be above the age60Years old.
The tax policy stipulates that the taxpayer is the only child in accordance with the monthly2000Standard quota deduction; Taxpayer is not only child, by its siblings share monthly2000The deduction limit can not be exceeded by each person1000Yuan. The elderly must be above the age60Years old.
For example, Xiao Li is an only child.2Monthly wages and salaries10000Yuan, according to the tax policy, Xiao Li2Monthly income tax payable:
The taxable income is calculated first 10000-5000-2000=3000yuan
It is concluded that individual income tax should be paid 3000*0.03=90yuan
If Xiao Li does not know about the special additional deduction, he needs to pay personal (10000-5000)*0.03=150yuan
Pay more income taxes150-90=60yuan
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