Moncler Outlet Tax planning year-end awards progra

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since January 2005 Moncler Outlet, State Administration of Taxation, The annual bonus, one month alone as wages, salaries, income tax calculation after the taxpayer to obtain a one-time tax burden borne by year-end bonuses than in the past month made by crediting the wages and salaries paid in terms of gross personal income tax have been greatly amplitude reduced. However, the specific application of the notice in determining the tax rate and quick deduction is to obtain the annual bonus that year divided by 12 months, according to their quotient to determine the applicable tax rate and quick deduction, and then calculate and pay personal income tax, that is only allowed to deduct one month's quick deduction. As a result, individuals get a bonus annual personal income tax rate from the original progressive rates to become a full part of a progressive tax rate. So when the taxpayer made annual bonus rates over the same file when the critical point, according to a new method of calculating the tax after the increase in total business spending money, and individuals to acquire, however, reduced the real income of the phenomenon,

For example: Mr. Zhang made the year-end annual bonus of 6,000 yuan, according to the above Regulations taxable personal income tax (6000 ÷ 12) × 5% × 12 = 300 million, Mr. Zhang received the actual after-tax income 5700 yuan .
Mr. Wang made the year-end annual bonus of $ 63 million, according to the method of calculating taxable personal income tax (6300 ÷ 12) × 10% × 12-25 = 605 yuan, Zhang actually received after-tax income of 5695 yuan.
can be seen from the above example, Wang Zhang year-end awards although nominally more than $ 300, then instead of the actual revenues are less than five yuan Zhang; taxpayers get year-end bonus tax rate changes , the income balance in addition to the following equation can be obtained (10% tax rate, for example, set up to increase the number of X) :6000-6000 ÷ 12 × 5% × 12 = 6000 X-[(6000 X) ÷ 12] × 10% × 12 25, solve for X = 305.56 yuan.
This means that when the tax rate changes, due to full progressive reasons, enterprises are forced to multiple 305.56 yuan, and the next to get the taxpayer files the applicable tax rate (5%) of actual income equal to the rate from 10% to 15% tax rate when the amount rose to 1294.12 yuan, can be seen with the applicable tax rate increase, the greater the amount of balance. Starting from a cost-effective Moncler Outlet, saving companies time, whether from labor costs, or from increased revenue actually received by employees sake, are not worth the candle. Therefore, in order to avoid such high-cost low-income happens, companies in the payment of annual bonus, the tax rate should pay special attention to the critical point of use. Specifically Moncler Outlet, a file is more than a low tax rate (the applicable rate of 5% for example) the taxable income as a first tax year of the monthly prize distribution, or provision for the wage fund in the future, or even one-time tax payment period, after tax exposure of the Fund during the part of the wages paid at the tax situation (as discussed provision of the wage fund) as follows.
2006 年 1 月 1st, the monthly cost of the standard deduction of personal income tax increase of 1600 yuan, so if sharing in the costs of all or part of some within the standard deduction, then the payment of part of the application of a 5 part of the wages fund % rate or all of the tax-free, because actually expanded the taxpayer files a tax-free or low tax rates applicable to the limit Moncler Outlet, so the tax saving benefits of self-evident, the specific amount of the monthly tax-month depending on the taxpayer's taxable income may be.
after the tax period if the portion allocated to fund the wages of all applicable tax rate of 10%, then it would not increase the tax burden on taxpayers, because this part of the wage fund was originally applied in the previous year 10% tax rate; the same time as the applicable rate of 5% to avoid some of the money due to a progressive and practical application of the full 10% of the high tax rates, so taxpayers can still bring 275 yuan (6000 × 10% -25-6000 × 5%) of tax saving benefits.
allocated to future tax period if part of the bonus 10% tax rate applies Moncler Outlet, in part subject to the 15% tax rate, tax-saving benefits will have to obtain or maintain tax balance, each up to 15% tax rate should be applied part of taxable income not more than 152.78 yuan (275 ÷ 12 ÷ 15%, to 12 meter below).
on a one-time year-end bonus if the wage fund is applicable for the provision of 10% of personal income tax rate, tax rate will be higher than 5% of the applicable provision of part-time year-end prize fund in the future to pay the tax period of re-release Moncler Outlet, part of the wages paid when the fund is fully subject to the 15% tax rate. As a monthly payment of wages and salaries is covered by the progressive rates, therefore, the excess part of the applicable tax rate increase will not cause the original low tax rates applicable to taxable income part of the tax increase. So the tax balance can be obtained by the following formula in addition, where X is a one-time payment of the monthly average amount of year-end awards. X × 10% × 12-25 = (X-500) × 15% × 12, solve for X = 1458.33 yuan.
other words, sharing up to 958.33 yuan per month, that is, when the amount to be assessed is less than 11,499.96 yuan Moncler Outlet, the use of share issued by way lighter tax burden of taxpayers; greater than the amount to be assessed 11499.96 yuan, then the one-time payment to the year-end tax-saving benefits to the taxpayers; be assessed an amount equal to 11499.96 yuan, then the two kinds of tax burden on taxpayers, paid out no difference.
As in real life the situation is very different companies Moncler Outlet, where it is impossible to be listed, the planning methods and examples provide an idea for everyone to just remind enterprise compensation management and finance staff in the design of payment of year-end Award should be carefully selected payment method Moncler Outlet, accurate calculation of different payment methods employees under the impact of the tax burden borne by Moncler Outlet, pick out the best option to achieve the reasonable and lawful manner to the employees to minimize the tax burden on the purpose, companies should be avoided at least more bonuses and employee after-tax income, however, reduced the phenomenon.