个人所得税法资料

第15章个人所得税法Chapter15IndividualIncomeTax•WhoaretheindividualsliabletoIndividualIncomeTax?•WhatistheincomefromsourceswithinChina?•WhatistheincomefromsourcesoutsideChina?•WhatincomeearnedbyanindividualissubjecttoIndividualIncomeTax?•Howtocomputethetaxableincomeiftheindividualincomeisinforeigncurrency,inkindand/orinsecurities?•Whatdoeswage,salaryincomeincludespecifically?•HowaresalariesandwagesassessedforIndividualIncomeTaxpayable?•Howisthe“additionaldeductionforexpenses”regulatedforwagesandsalaries?•Howtocomputetheincometaxpayableonthebonusincomeontheyear-endinonepayment?•Howtocomputetheincometaxpayableontheincomeofwelfareinkind?•Howtocomputetheincometaxpayableontheincomestockoptionsofemployeesofenterprises?•Howisseverancepaytaxed?•HowtocomputetheIndividualIncomeTaxpayableontheeconomiccompensationreceivedduetoterminationoflabourcontract?•WhatincomeisincludedintheproductionandbusinessoperatinincomeearnedbyIndividualIndustrialandCommercialHouseholds?•HowtocalculatethetaxableincomeofindividualIndustrialandCommercialHouseholds?•WhataretherulesconcerningdeductionsforIndividualIndustrialandCommercialHouseholds?•HowtodeductthetaxesandindustrialandcommercialadministrativefeespaidbyIndividualIndustrialandCommercialHouseholds?•Howdosingleproprietorshipenterprisescomputeandpayincometaxpayableontheirproductionandbusinessincome?•Howtolevyincometaxpayablebytheinvestorsofsingleproprietorshipandpartnershipenterprisesbymodeofadministrativeassessment?•Howdosingleproprietorshipandpartnershipenterprisescomputeandpayincometaxpayableontheirinterest,dividendandbonusincomeasreturnfromtheirinvestment?•HowisincomefromcontractedorleasedoperationofenterprisesorinstitutionsassessedforIndividualIncomeTax?•HowisincomefromremunerationforpersonalserviceassessedforIndividualIncomeTaxpayable?•HowtotreatthereceivablesunrecoverableandthebusinesslossesincurredbyIndividualIndustrialandCommercialHouseholds?•WhatexpensesarenotallowedfordeductionsforIndividualIndustrialandCommercialHouseholds?•WhataretherulesconcerningthedepreciationofthefixedassetsofIndividualIndustrialandCommercialHouseholds?•HowtodeducttheexpensesconcerningintangibleassetsusedbyIndividualIndustrialandCommercialHouseholds?•HowdoIndividualIndustrialandCommercialHouseholdscomputetheirincometaxpayable?•Howadditionalincometaxisleviedonremunerationincomethatisexcessivelyhighatonepayment?•Howisauthor’sremunerationincomeassessedforIndividualIncomeTaxpayable?•HowisincomefromroyaltiesassessedforIndividualIncomeTaxpayable?•HowisincomefromleaseofpropertyassessedforIndividualIncomeTaxpayable?•HowisincomefromtransferofpropertyassessedforIndividualIncomeTaxpayable?•Howtocomputetheincometaxpayableonincomeearnedfromauctionsofpaintingsandcalligraphyorantiques?•Whatdotheinterest,dividend,bonus,contingentincomeand/orotherincomeincludespecifically?•Howareinterests,dividends,bonuses,contingentincomeand/orotherincomeassessedforIndividualIncomeTaxpayable?•Howtocomputetheincometaxpayableonincomederivedbytwoindividualsormoretogether?•HowisdonationincomeassessedforIndividualIncomeTaxpayable?•HowtocomputetheincometaxpayableincasethattheemployersbeartheIndividualIncomeTaxforthetaxpayers?•HowisincomederivedfromsourcesoutsideChinaassessedforIndividualIncomeTaxpayable?•WhatarethemainexemptionsforIndividualIncomeTax?•WhatkindofbondinterestincomeandearmarkedsavingdepositinterestincomeareexemptfromIndividualIncomeTaxasruledbytheState?•WhatarethemainreductionsforIndividualIncomeTax?•Whataretherulesconcerningthemode,timeandplacesforIndividualIncomeTaxpayment?•Howtoreportandpayincometaxonwagesandsalariesincome?•HowtoreportandpayincometaxtheproductionandbusinessoperationincomeofIndividualIndustrialandCommercialHouseholds?•Howtoreportandpayincometaxontheincomederivedbyenterprisesandinstitutionsfromcontractingbusinessesand/orleasingbusinesses?•Howdotheinvestorsofthesingleproprietorshipandpartnershipenterprisesreportandpaytheirincometaxonproductionandbusinessincome?•HowtoreportandpayincometaxonincomeearnedbytaxpayersfromsourcesoutsideChina?纳税义务人判定标准征税对象范围1.居民纳税人（负无限纳税义务）（1）在中国境内有住所的个人（2）在中国境内无住所，而在中国境内居住满一年的个人。“居住满1年”是指在一个纳税年度（即公历1月1日起至12月31日止，下同）内，在中国境内居住满365日。“临时离境”：对境内居住的天数和境内实际工作时间新规定。境内所得境外所得2.非居民纳税人（负有限纳税义务）（1）在中国境内无住所且不居住的个人。（2）在中国境内无住所且居住不满一年的个人。境内所得Example1BritishprofessorHenrycametoChinaatinvitationforteachingofoneyear.Duringthatperiod,heleftChinatwiceforbusinesstripandvocationforrespectively15daysand30days.AccordingtoChinesetaxlaw,thetwoleavesweretemporaryabsencefromChinaandeachleavewasnotover30daysandtheaccumulativetimeperiodwaslessthan90days.Therefore,HenryresidedinChinaforonefullyearinonetaxyear,hebecameresidenttaxpayerofChineseIndividualIncomeTax.Example2OneclerkMr.Liuhasitsmonthlysalaryof2400yuan,bonusof700yuan,othertaxableallowancesof500yuanandthedeductiblesocialinsuranceexpensesof600yuan.TrytocomputetheIndividualIncomeTaxpayable.Taxableincomeofthemonth=2400yuan+700yuan+500yuan–2000yuan–600yuan=1000yuanTaxpayableforthemonth=1000yuan×10%-25yuan=75yuanExample3Mr.Jiangearnswage,bonusof2000yuanto3000yuaneachmon