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1、 Personal Income Tax Planning CasePersonal income tax for individuals (natural persons) to obtain the taxable income a tax levy. Currently in the world have more than 140 countries to levy this tax. According to statistics, in 1991, the worlds low-income countries more than 20 individual income tax
2、revenues accounted for an average of 9.3%, some developed countries up to 40% while that of China in 1998 accounted for only about 3%. Therefore, it is widely believed that Chinas personal income taxes the most promising one. Personal income tax liability, including Chinese citizens, individual indu
3、strial and commercial households, as well as in China received foreign personnel (including stateless persons) and Hong Kong, Macao and Taiwan compatriots. Due to the wide range of personal income tax collection, as well as promising trends in personal income tax avoidance method for each taxpayer h
4、as an important significance. Here we systematically introduced the use of taxpayer finds that the use of additional net of fees, the use of sub-sub-report fees, the use of offshore deducting expenses, offset by the use of donations, the use of book adjustment, the use of asset disposal, should be u
5、sed in the calculation of taxable income eight kinds of tax avoidance planning law case. Personal income tax is directly related to individual self-interest, individual tax evasion is bound to very strong subjective desire. Here it is in line with the needs of the individual for the taxpayers a lot
6、of information. At the same time, scientific evidence can effectively prevent the occurrence of tax evasion. Identified by the use of taxpayer cases of tax avoidance planning Personal income tax liability, including resident tax liability and the two kinds of non-resident taxpayers. Resident taxpaye
7、rs from China on its inside or outside of all of the proceeds to pay personal income tax; and not just from the residents who pay taxes income derived from the Chinese territory to the Chinese to pay personal income tax. Obviously, the non-resident taxpayers will bear a lighter tax burden. Foreigner
8、s living in China, overseas Chinese and Hong Kong, Macao and Taiwan compatriots, if a tax year, the time to leave more than 30 days or more than 90 days accrued leave for short 90-day rule, will not be as live in China for the whole year. Firmly grasp this scale would be to avoid becoming a resident
9、 individual taxpayer income tax, but only in respect of income derived from the territory of China to pay personal income tax. Cases. An American engineer employed by the U.S. company, from October 1995 to play a subsidiary of territory of China to help build a project. In 1996 year, had to leave th
10、e 60-day return trip to their headquarters, but also 40 days to leave home to visit relatives. This is the sum of the two departure time of more than 90 days. Therefore, the American engineers for non-resident taxpayer. He collected 96,000 yuan U.S. headquarters salary income is not derived from the
11、 Chinese territory and does not levy personal income tax. That is to say, the Americans are to avoid becoming a resident taxpayer, saving individual income 5700 yuan, namely: 12 * (96000/12-4000) * 15% -125 = 5700 (yuan) Deducting the cost of the use of additional cases of tax avoidance planning Und
12、er normal circumstances, wages, salary income, the amount of monthly income after deducting cost of 800 yuan taxable income. However, some staff in monthly wages and salaries derived from deducting the cost of 800 yuan on the basis of this, we will enjoy the additional deductions reduce the cost of
13、3200 yuan. Main areas include: 1. In Chinas foreign-invested enterprises and foreign enterprises to work and get wages, salary income of foreign personnel; 2. Apply in Chinas enterprises, public institutions, social organizations, state organs to work and get wages and salaries derived from foreign
14、experts; 3. Have residence in China while in office or employment outside of China to obtain wages and salaries income individuals; 4. The Ministry of Finance to determine the acquisition of wages and salaries derived from others. Cases. A monthly salary of 10,000 yuan a taxpayer, the taxpayer does
15、not apply the provisions of the cost of additional deductions, their taxable personal income tax calculation is as follows: Taxable income = 10000-800 = 9200 (yuan) Tax Payable = 9200 * 20% -375 = 1465 (yuan) If the taxpayer is a foreign-invested enterprises in Tianjin, the work of American experts
16、(assuming a non-session of the China taxpayers), monthly income of 10,000 yuan to be paid, their taxable personal income tax calculation process is as follows: Taxable income = 10000 - (800 +3200) = 6000 (yuan) Tax Payable = 6000 * 20% -375 = 825 (yuan) 1465-825 = 640 (yuan) Tax the latter than the
17、former 640 yuan. To declare the use of sub-sub-cases of tax avoidance planning Personal income tax on the taxpayer to obtain remuneration for labor income, remuneration or income derived from royalties, interest, dividends, dividend income, property rental income, accidental income and other income
18、such as 7 proceeds, are clearly calculated to be understanding and per call taxation. As the net costs are based on taxable income for each size, respectively, and the fixed-rate quota provided for two kinds of standards to safeguard the legitimate interests of the taxpayers point of view, accurate
19、division of times, become very important. With only a one-time income, labor remuneration in order to achieve the revenue once. For example, the receiving client in the design installed in horizontal, after the completion of the revenue as one. Belong to the same matter to obtain a continuous labor
20、compensation, and in order to be obtained within one month of income as one. Works to achieve the same edition of the income derived from remuneration should be regarded as another taxable personal income tax. The same works are first serialized in the press, and then publishing; or first published,
21、 and then serialized in the press, should be regarded as royalties income tax twice. That is serialized as a one-, publishing as yet another. Income from lease of property to be obtained within one month of income as one. Cases. A person of a unit within a period of time to provide the same labor se
22、rvices, the unit or quarter, or six months or once a year, labor compensation paid to the person. Such access to labor compensation, though an acquisition, but you can not pay personal income tax according to a report. Assuming that the flat end of the year once a year paid to the person consulting
23、services 60,000 yuan. If the person according to a declaration of taxable and its taxable income as follows: Taxable income = 60000-60000 * 20% = 48000 (yuan) Belong to a labor income of abnormally high returns, tax liability should be imposed five into their tax liability are as follows: Tax Payabl
24、e = 48000 * 20% * (1 +50%) = 14400 (yuan) If the person with the average income of 5,000 yuan per month are reported separately on the tax, then the monthly tax liability and the full year tax liability are as follows: Monthly Tax Payable = (5000-5000 * 20%) * 20% = 800 (yuan) Annual Tax Payable = 8
25、00 * 12 = 9600 (yuan) 14400-9600 = 4800 (yuan) In this way, the person may be a monthly tax-avoidance 4,800 RMB. The use of net foreign income tax avoidance planning case The act provides that: taxpayers income obtained from outside China are allowed to deduct their tax liability in the personal inc
26、ome tax paid abroad. But the deduction can not walk outside of the taxpayers income calculated in accordance with the provisions of Chinas tax law tax liability. How to accurately and efficiently calculate the allowed amount of tax deduction? See the following cases: Example: A Chinese taxpayers, in
27、 the B countries to obtain taxable income. Where: a company in country B to obtain wage income of 60,000 yuan office, another proprietary technology also provides a right to use the time to obtain wage income 30,000 yuan, these two income, B States to pay personal income tax in the 5,200 yuan. Repos
28、ted elsewhere in the paper for free download According to Chinas tax regulations and tax rates the cost of the standard deductions to the taxpayer should pay the tax (which shall be set off against tax liability limit) are as follows: 1. Wage income: Monthly Tax Payable = (5000-4000) * 10% -25 = 75
29、(million) Annual Tax Payable = 75 * 12 = 900 (yuan) 2. Royalties derived from: Tax Payable = 30000 * (1-20%) * 20% = 4800 (yuan) Credit limit = 900 +4800 = 5700 (yuan) According to calculations, the taxpayer should pay 5700 yuan in personal income tax. Since the person has to pay personal income tax
30、 in the B State 5,200 yuan, below the credit limits, can all be deductible, to pay the difference in China, only 500 yuan (5700-5200) can be. If the person in the B State personal income tax already paid 5900 yuan, exceeding the credit limit of 200 yuan, then the Chinese no longer had to pay persona
31、l income tax in excess of 200 yuan in the five tax years after the B-minus balance of the limit in the country complement reduced. Offset by the use of donated cases of tax avoidance planning The Peoples Republic of China Individual Income Tax implementing regulations provisions: Personal income thr
32、ough its territory of Chinas social organizations, the state authorities to education and other social welfare undertakings, as well as severe natural disaster areas, poverty-stricken areas of the donation, the amount does not exceed the taxpayer declared 30% of taxable income portion of its taxable
33、 income can be deducted. This means that the individual donations, the donation must be ways to invest in donations, donation amount at the same time comply with laws and regulations, in order to make this part of the donations exempt from personal income tax. Cases. 10,000 yuan a person who receive
34、s remuneration for labor would be 2000. Yuan donated to the civil affairs department for disaster relief, to 1,000 yuan go directly to individual victims, then who should pay how much personal income tax do? Donated to the civil affairs department of 2,000 yuan for disaster relief, a matter of perso
35、nal donations from the scope of the provisions of the Income Tax Act, and the donation amount does not exceed its taxable income to 30%: Donation deduction limit = 10000 * (1-20%) * 30% = 2400 (yuan) The actual donation of 2,000 yuan in tax when the amount of its taxable income in the full amount. D
36、irectly donated to the victims of the 1000 yuan individuals do not comply with tax law, from its taxable income shall not be deducted. According to labor remuneration for one-time revenues of more than 4,000 yuan, their taxable income and taxable personal income tax are as follows: = Taxable income
37、for each income level * (1-20%) Payable Personal Income Tax = (Taxable income - net of the actual endowment allowed) * 20% Based on the calculated, the person taxable personal income tax as follows: 10000 * (1-20%), -2,000 * 20% = 1200 (yuan) Used to adjust the carrying case of tax avoidance plannin
38、g Taxpayers of different industries in the calculation of corporate income tax, all taxpayers can book profits as a starting point for calculating taxable income by computing, enterprise accounting systems are inconsistent with the tax laws resulting from the difference between the book profit will
39、be transferred into a taxable income amount. In the adjustment, some companies do not understand the taxpayer due to the adjustment formula and methods of collection and management staff left to adjust, not to mention the opportunity for enterprises to restructure tax shelter services. Here is throu
40、gh example, so that those who learn how to adjust the tax avoidance, and the opportunity for enterprises by adjusting the tax shelter services. Adjustment formula is: Taxable income = amount + adjusted book profits increase profits - reduced profit margins - the amount of pre-tax to make up losses F
41、or example: Book profits of an enterprise by the end of 1994 amounted to 2 million yuan has been prepaid income tax amounted to 450,000 yuan, the company commissioned the calculation of the tax agent to declare the amount of enterprise income tax. Tax agents point of view to corporate tax avoidance
42、procedure for calculating the amount of income tax are as follows: First, the calculation of the amount of adjustment, and reduced the amount of increase, and as reduced the amount of excavation, reduce adjustment increments. 1. Revenue accounts audit found that the annual interest rate of 10 thousa
43、nd yuan to obtain bonds. Investment from the domestic enterprises to obtain tax profits of sub-return has been 90 thousand yuan, according to tax rules provisions: The states interest income was not included in taxable income, sub-back-tax operating profits have been re-calculated the amount of adju
44、sted taxable income. 2. Operating expenses account for the audit found that the tax was paid late fees and a fine of 20,000 yuan. 3. Extraction of depreciation of fixed assets found in the review, corporate life of a depreciation of fixed assets less than the stipulated number of years, after the ca
45、lculation of depreciation 80,000 yuan this year to talk too much. 4. Corporate capital works requisitioned enterprise commodity products are not treated as income by calculating the portion of the profits amounted to 50,000 yuan. According to the above audit results, adjust the amount of the proceed
46、s of the enterprise: Reduced the amount of = l +9 = lO (million) Adjusted by the amount of = 2 +8 +5 = 15 (million) Second, the calculation of the amount of compensation for losses. Tax agents make up for years of losses, according to information relevant to the situation prior to 1994 are still acc
47、umulated losses to determine the amount of Total 55 million, of which 1993, 300 thousand yuan, 1992, 10 million in 1991 80 thousand yuan, 1990, 3 million in 1989 20,000 yuan, 1988, 2 million in 1988 due to a loss in 1994 to make up for the period has been more than five years, and it should not be f
48、illed. In 1994 to make up losses of prior years = 55-2 = 53 (million) Third, the calculation of annual taxable income and Huisuan income tax. The amount of taxable income in 1994 = (200 +15-10-53) * 33% = 50.16 (million) Hui Suan amount of income tax to be added = 50.16-45 = 5.16 (million) reposted elsewhere in the paper for free download
