(Reporter Zhao Peng) At the end of the year and the beginning of the year, the year-end awards have become the most popular topic in the circle of friends. Is it tax-efficient to calculate tax separately, or is it more cost-effective to combine taxation with the comprehensive income of the year? The reporter was informed that this depends on the amount of the year-end awards and the actual situation near the "critical point". Enterprises must first calculate and pay before paying, especially the six "year-end awards" don't step on by mistake.
According to Geng Xin, an expert from a social security research center, the citizen's first annual taxable income to be calculated = annual income + year-end bonus-annual special deductions-annual special additional deductions-other deductions-60,000. When the annual taxable income of the citizen is less than or equal to zero, it is most appropriate to include the year-end award in the comprehensive income tax calculation, because at this time, if the citizen chooses the one-time tax calculation method of the year-end award, the tax rate is also at least 3%. When the taxable income of the public for the whole year is between 0 and 36,000 yuan, the two taxes calculated by the two year-end award methods are almost the same. However, once the annual taxable income of the public exceeds 36,000 yuan, it is usually more appropriate to choose a one-time tax calculation method for the year-end bonus. When the annual taxable income exceeds 36,000 yuan, the separate tax calculation of the year-end award is not the only way for citizens to optimize the tax calculation of the year-end award.
Du Cheng, general manager of China-Sweden Fangsheng Financial Services Outsourcing (Beijing) Co., Ltd., disclosed that it would be a very cost-effective way to divide the year-end award into a comprehensive income calculation. The remaining year-end award is taxed separately. When calculating tax separately for the year-end awards, we must not ignore the "critical point" problem, or employees will encounter the situation of paying more than one thousand yuan and paying more than ten thousand yuan or more.
Du Cheng introduced that taking the year-end award of 36,000 yuan as an example, its taxable amount = 36000 × 3%-0 = 1080 yuan. At this time, the actual year-end bonus received by the citizens was 36000-1080 = 34920 yuan. If the unit is to issue a year-end bonus of 36001 yuan for employees, as the tax rate is increased from 3% to 10%, the taxable amount of year-end award = 36001 × 10% -210 = 3390.1 yuan, and the actual salary is 36001-3390.1 = 32610.9 yuan. Subtracting 1080 from 3390.1, the employee paid an extra tax of 2310.1 yuan because of the extra one-year bonus.
Specifically, the tax rate corresponding to the year-end award has six levels, and 36,000 yuan, 144,000 yuan, 300,000 yuan, 420,000 yuan, 660,000 yuan, and 960,000 yuan will have more than 1 yuan, and personal taxes will be paid. The problem will rise dramatically.
(Responsible editor: Shan Xiaobing)