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  • Started 12 years ago by iQsih3qmJd

  1. iQsih3qmJd
    Member

    <p> expatriates personal income tax is calculated and paid </p>
    <p> </p>
    <p> from 1 March 2008 onwards, in China's foreign-invested enterprises and foreign enterprises to obtain foreign personnel working in the wage and salary income, and candidates in China's enterprises, social organizations and government agencies to work foreign experts to obtain additional wage and salary income net of expenses 2,800 yuan, which in the original standard deduction based on the $ 2,000 deduction 2800 yuan, a total of 4,800 yuan deducted. For example, in the work of a foreign-invested enterprises in the U.S. experts (non-resident taxpayers) in June 2008 to obtain the release of the enterprise wage income 20,000 yuan, the staff taxable income 20000 - (2000 +2800) = 15,200 (dollars), so the taxable amount of 15200 × 20% -375 = 2665 (yuan). The following article describes expatriates to obtain wage and salary, bonuses, and other situations of personal income tax to pay specific method. </P>
    <p> one, made in China of foreign personnel of the bonus tax method </p>
    <p> (a) made in China expatriates annual bonus tax method </p>
    <p> quicken 2013 expatriates in China made specific annual bonus depends on whether the tax is resident http://turbotax2012free.webs.com/ taxpayers: </p>
    <p> 1. If the expatriate is resident taxpayers, it achieved annual bonus for "State Administration of Taxation on individuals get annual bonus calculation of personal income tax and other methodological issues notice" (Guo Shui Fa [2005] on turbotax 2012 download the 9th) provisions alone as one month's wages and salary income tax calculation, tax specific method is: first month of its annual bonus, divided by 12 months, according to their quotient determine the applicable tax rate quicken 2013 software and quick deduction. If you pay year-end bonus in the month, employees monthly wage and salary income is less than the cost of the tax law deductions, annual bonus shall be deducted Employees' monthly http://turbotax2012online.webs.com/ wage and salary income and expense deduction balance "the balance, according to the above method to determine annual bonus applicable tax rate and quick deduction. Calculated as follows: </p>
    <p> month employees wage income taxed enough standard to apply the formula is: Tax payable one month employees get annual bonus × applicable tax rate - quick deduction </p>
    <p> month employees wage income is not taxed standards, applicable formula is: Tax payable = (month employees get annual bonus - month employees wage income and expense the difference between deduction) × applicable tax rate - quick deduction </p>
    <p> For example, the United States, Mr. A has been in China for a foreign-invested enterprises for three years, in December 2008, he obtained tax year-end bonuses 60,000 yuan, 4,000 yuan per month of their wages. In accordance with [60000 - (4800-4000)] ÷ 12 = 4933.33 (RMB) to determine the rate of 15%, quick deduction of 125, therefore, the tax payable = 59200 × 15% -125 = 8755 (yuan ). </P>
    <p> obtained is not included if the one-time bonus, the first follow annual bonus without tax revenue divided by the quotient of 12 months, to find the appropriate tax rate and quick deduction, transforming containing tax bonus. Annual bonus tax income = (excluding tax annual bonus income - quick deduction) / (1 - tax rate), and then tax the previous method cf. </P>
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    Posted 12 years ago #

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