1、第15章 个人所得税法Chapter 15 Individual Income Tax Who are the individuals liable to Individual Income Tax? What is the income from sources within China? What is the income from sources outside China? What income earned by an individual is subject to Individual Income Tax? How to compute the taxable income
2、 if the individual income is in foreign currency, in kind and/ or in securities? What does wage, salary income include specifically? How are salaries and wages assessed for Individual Income Tax payable? How is the “additional deduction for expenses” regulated for wages and salaries? How to compute
3、the income tax payable on the bonus income on the year-end in one payment? How to compute the income tax payable on the income of welfare in kind? How to compute the income tax payable on the income stock options of employees of enterprises? How is severance pay taxed? How to compute the Individual
4、Income Tax payable on the economic compensation received due to termination of labour contract? What income is included in the production and business operatin income earned by Individual Industrial and Commercial Households? How to calculate the taxable income of individual Industrial and Commercia
5、l Households? What are the rules concerning deductions for Individual Industrial and Commercial Households? How to deduct the taxes and industrial and commercial administrative fees paid by Individual Industrial and Commercial Households? How do single proprietorship enterprises compute and pay inco
6、me tax payable on their production and business income? How to levy income tax payable by the investors of single proprietorship and partnership enterprises by mode of administrative assessment? How do single proprietorship and partnership enterprises compute and pay income tax payable on their inte
7、rest, dividend and bonus income as return from their investment? How is income from contracted or leased operation of enterprises or institutions assessed for Individual Income Tax? How is income from remuneration for personal service assessed for Individual Income Tax payable? How to treat the rece
8、ivables unrecoverable and the business losses incurred by Individual Industrial and Commercial Households? What expenses are not allowed for deductions for Individual Industrial and Commercial Households? What are the rules concerning the depreciation of the fixed assets of Individual Industrial and
9、 Commercial Households? How to deduct the expenses concerning intangible assets used by Individual Industrial and Commercial Households? How do Individual Industrial and Commercial Households compute their income tax payable? How additional income tax is levied on remuneration income that is excessi
10、vely high at one payment? How is authors remuneration income assessed for Individual Income Tax payable? How is income from royalties assessed for Individual Income Tax payable? How is income from lease of property assessed for Individual Income Tax payable? How is income from transfer of property a
11、ssessed for Individual Income Tax payable? How to compute the income tax payable on income earned from auctions of paintings and calligraphy or antiques? What do the interest, dividend, bonus, contingent income and/ or other income include specifically? How are interests, dividends, bonuses, conting
12、ent income and/ or other income assessed for Individual Income Tax payable? How to compute the income tax payable on income derived by two individuals or more together? How is donation income assessed for Individual Income Tax payable? How to compute the income tax payable in case that the employers
13、 bear the Individual Income Tax for the taxpayers? How is income derived from sources outside China assessed for Individual Income Tax payable? What are the main exemptions for Individual Income Tax? What kind of bond interest income and earmarked saving deposit interest income are exempt from Indiv
14、idual Income Tax as ruled by the State? What are the main reductions for Individual Income Tax? What are the rules concerning the mode, time and places for Individual Income Tax payment? How to report and pay income tax on wages and salaries income? How to report and pay income tax the production an
15、d business operation income of Individual Industrial and Commercial Households? How to report and pay income tax on the income derived by enterprises and institutions from contracting businesses and/ or leasing businesses? How do the investors of the single proprietorship and partnership enterprises
16、 report and pay their income tax on production and business income? How to report and pay income tax on income earned by taxpayers from sources outside China?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
17、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Example1 British professor Henry came to China at invitation for teaching of one year. During that period , he left China twice for business trip and vocation for respectively 15 days and 30 days. According to Chinese t
18、ax law, the two leaves were temporary absence from China and each leave was not over 30 days and the accumulative time period was less than 90 days. Therefore ,Henry resided in China for one full year in one tax year, he became resident taxpayer of Chinese Individual Income Tax.Example2 One clerk Mr
19、. Liu has its monthly salary of 2400 yuan, bonus of 700 yuan, other taxable allowances of 500 yuan and the deductible social insurance expenses of 600 yuan. Try to compute the Individual Income Tax payable. Taxable income of the month = 2400 yuan + 700 yuan + 500 yuan2000 yuan600 yuan = 1000 yuanTax
20、 payable for the month = 1000 yuan 10% - 25 yuan = 75 yuan Example3 Mr. Jiang earns wage,bonus of 2000 yuan to 3000 yuan each month and has paid the income tax already. At the year end,he obtains one lump-sum bonus of 9000 yuan.Try to compute the income tax payable. 9600 yuan 12 = 800 yuanThe applic
21、able tax rats is 10% and the quick deduction is 25 yuanThe income tax payable = 9600 yuan 10% - 25 yuan = 935 yuanExample4 Mr. Lin ears wage and salary of 1900 yuan each month .At the year end, he gets one lump-sum bonus of 2500 yuan.Try to compute his income tax payable. 2500 yuan (2000 yuan1900 yu
22、an)12 = 200 yuanThe applicable tax rats is 5% and qiuck deduction is 0.Mr. Lins income tax payable = 2500 yuan (2000 yuan 1900 yuan)5%= 120 yuanExample5 One Individual Industrial Household Mr. Qian has revenue of 1,000,000 yuan from business operation for the tax year. The cost and expenses are 800,
23、000 yuan. Try to compute the income tax payable by Mr. Qian. Taxable income = 1,000,000 yuan - 800,000 yuan = 200,000 yuanIndividdual Income Tax payable = 200,000 yuan 35% - 6750 yuan = 63,250 yuanExample6 One contractor Mr. Huang has derived 100,000 yuan from contracted operation. The deductible ex
24、penses allowed are 24,000 yuan. Try to compute the income tax payable. Annual taxable income = 100,000 yuan - 24,000 yuan = 76,000 yuan Annual income tax payable = 76,000 yuan 35% - 6750 yuan = 19850 yuanExample7 One engineer Mr. Zhao has received the payment of 50,000 yuan from Company A for design
25、ing and at the mean time received a payment of 3000 yuan from company B for advisory services. Try to compute the Individual Income Tax payable of Mr. Zhao. a. The income tax payable for the payment of designing services = 50,000 yuan (1 20%)30% - 2000 yuan = 10,000 yuan b. The income tax payable fo
26、r the payment of advisory services = (3000 yuan 800 yuan) 20% = 440 yuan c. The total income tax payable: 10,000 yuan + 440 yuan = 10,440 yuan Example8 Actor Zhao got remuneration of 60,000 yuan for one performance. The performing company borne Individual Income Tax for him. Try to the tax payable .
27、 Taxable incom = (60,000 yuan 7000 yuan)(1 20%)1 40%(1 20%) = 62352.94 yuan Tax payable = 62352.94 yuan 40% - 7000 yuan = 17941.18 yuanExample9 One auther Mr. Zhou receives one payment for remuneration of 20,000 yuan on his work. Try to compute the tax payable. Taxable income = 20,000 yuan (120%) =
28、16,000 yuan The statutory income tax payable = 16,000 yuan 20% = 3,200 yuan The statutory tax reduction amount = 3,200 yuan 30% = 960 yuan The actual Individual Income Tax payable = 3,200 yuan960 yuan = 2,240 yuanExample10 Professor Li provides the use right of his patent to one company and receives
29、 one payment of 100,000 yuan. Try to calculated the incom tax payable. Taxable income = 100,000 yuan (120%)=80,000 yuan Individual Income Tax payable = 80,000 yuan 20% = 16,000 yuanExample11 One citizen Mr. Gu receives dividends of 6,000 yuan from the listed company in one payment. Try to calculated
30、 the income tax payable. Income tax payable = 6,000 yuan 50%20% = 600 yuanExample12 Some one leases his house to other person for business operation and receives house rental income of 6,500 yuan for the current month . The expenses of taxes, Educational Surcharge and repaining expenses are 1,500 yu
31、an. Try to compute the amount of Individual Income Tax payable. Taxable income = (6,500 yuan1,500 yuan)(120%) = 4,000 yuan Amount of tax payable = 4,000 yuan 20% = 800 yuanExample13 Mr. Fang sells a house with the original value of 200,000 yuan and receives 400,000 yuan for the sale. The deductible
32、tax paid related to the sale and the expenses are 100,000 yuan. Try to compute the income tax payable. Taxable income = 400,000 yuan 200,000 yuan 100,000 yuan = 100,000 yuan Income tax payable = 100,000 yuan 20% = 20,000 yuanExample14 One citizen Mr. Cai won 100,000 yuan from social welfare lottery.
33、 Try to calculate the income tax payable . Tax payable = 100,000 yuan 20% = 20,000 yuan要点内容1.扣除方法限额扣除2.限额计算方法分国又分项，即纳税人从中国境外取得的所得，区别不同国家或地区和不同应税项目，依我国税法规定扣除标准和税率计算应纳税额。3.限额抵扣方法纳税人在境外某国家或地区实际已纳个人所得税低于扣除限额，应在中国补缴差额部分的税款；超过扣除限额，其超过部分不得在该纳税年度的应纳税额中扣除，但可在以后纳税年度该国家或地区扣除限额的余额中补扣，补扣期最长不得超过5年。4.境外已纳税款抵扣凭证境外税
34、务机关填发的完税凭证原件。5.居民纳税人境内境外所得分别扣减费用、分别计算应纳税额。例题15 某纳税人在同一纳税年度，从A、B两国取得应税收入，其中：在A国一公司任职，取得工资、薪金收入69600元（平均每月5800元），因提供一项专利技术使用权，一次取得特许权使用费收入30000元，该两项收入在A国缴纳个人所得税5200元；因在B国出版著作获得稿酬收入15000元，并在B国缴纳该项收入的个人所得税1720元。计算其抵免限额，及需要在我国补交的个税。解析:其抵扣计算方法如下：1.A国所纳个人所得税的抵免限额按照我国税法规定的费用减除标准和税率，计算该纳税义务人从A国取得的应税所得应纳税额，该应
35、纳税额即为抵免限额。（1）工资、薪金所得。该纳税义务人从A国取得的工资、薪金收入，应每月减除费用4800元，其余额按九级超额累进税率表的适用税率计算应纳税额。每月应纳税额为：（5800-4800）10%（税率）-25（速算扣除数）75（元）全年应纳税额为：7512（月份数）900（元）（2）特许权使用费所得。该纳税义务人从A国取得的特许权使用费收入，应减除20%的费用，其余额按20%的比例税率计算应纳税额，应为：应纳税额：30000（1-20%）20%（税率）4800（元）根据计算结果，该纳税义务人从A国取得应税所得在A国缴纳的个人所得税额的抵免限额为5700元（900+4800）。其A国实际
36、缴纳个人所得税5200元，低于抵免限额可以全额抵扣，并需在中国补缴差额部分的税款，计500元（5700-5200）。2.B国所纳个人所得税的抵免限额按照我国税法的规定，该纳税义务人从B国取得的稿酬收入，应减除20%的费用，就其余额按20%的税率计算应纳税额并减征30%，计算结果为：15000（1-20%）20%（税率）（1-30%）1680（元）即其抵免限额为1680元。该纳税义务人的稿酬所得在B国实际缴纳个人所得税1720元，超出抵免限额40元，不能在本年度扣减，但可在以后5个纳税年度的该国减除限额的余额中补减。例题16 （2008年）居住在市区的中国居民李某，为一中外合资企业的职员，4月1
37、日6月30日，前往B国参加培训，利用业余时间为当地三所中文学校授课，取得课酬折合人民币各10000元，未扣缴税款。解析:应缴纳的个人所得税10000（1-20%）20%3=4800（元）课本练习答案：1简答题答案（1）个人所得税的纳税义务人包括哪些？如何判定居民纳税人和非居民纳税人？答：1）居民纳税义务人是指在中国境内有住所，或者无住所而在中国境内居住满一年的个人。个人所得税的居民纳税义务人包括以下两类： 在中国境内定居的中国公民和外国侨民。但不包括虽具有中国国籍，却没有在中国内地定居，而是侨居海外的华侨和居住在中国香港、澳门和台湾的同胞。 从公历1月1日起至12月31日止，居住在中国境内的外
38、国人、海外侨胞和中国香港、澳门和台湾同胞。这些人如果在一个纳税年度内，一次离境不超过30天，或多次离境累计不超过90天的，仍应视为全年在中国境内居住。现行税法中所指的“中国境内”，是指中国内地地区，目前还不包括中国香港、澳门和台湾地区。2）非居民纳税义务人，是指不符合居民纳税义务人条件的纳税义务人，非居民纳税义务人是“在中国境内无住所又不居住或者无住所而在境内居住不满一年的个人”。非居民纳税义务人，实际上只能是在一个纳税年度中，没有在中国境内居住，或者在中国境内居住不满1年的外籍人员、华侨或中国香港、澳门、台湾同胞。（2）个人所得税的征税范围包括哪些？答：个人所得税的征税范围包括工资、薪金所得
39、，个体工商户的生产、经营所得，对企事业单位的承包经营、承租经营所得，劳务报酬所得，稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，财产转让所得，偶然所得，国务院确定的其他所得。（3）个人所得税的税率是如何规定的？答：工资、薪金所得，个体工商户的生产、经营所得，对企事业单位的承包经营、承租经营所得，劳务报酬所得，使用超额累进税率；稿酬所得，特许权使用费所得，利息、股息、红利所得，财产租赁所得，偶然所得，国务院确定的其他所得，使用比例税率。（4）我国居民个人所得税的税收优惠有哪些？答：1）下列各项个人所得免纳个人所得税。 省级人民政府、国务院部委和中国人民解放军军以上单位，以及外国
40、组织颁发的科学、教育、技术、文化、体育、环境保护等方面的奖金。 国债和国家发行的金融债券利息。 按照国家统一规定发给的补贴、津贴。 福利费、抚恤金、救济金。 保险赔款。 军人的转业费、复员费。 按照国家统一规定发给干部、职工的安家费、退职费、退休工资、离休工资、离休生活补助费。 关于发给见义勇为者的奖金问题。对于乡镇以上人民政府或经县以上人民政府主管部门批准成立的机构、有章程的见义勇为基金或类似性质的组织，奖励见义勇为者的奖金或奖品，免征个人所得税。 企业和个人按照省级以上人民政府规定的比例提取并缴付的住房公积金、医疗保险金、基本医疗保险金、失业保险金，超过规定的比例缴付的部分计征个人所得税。
41、 对个人取得的教育储蓄存款利息所得以及国务院财政部门确定的其他专项储蓄存款的利息所得。 各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得。 储蓄机构内从事代扣代缴工作的办税人员取得的扣缴利息税手续费所得。2）有下列情形之一的，经批准可以减征个人所得税。 残疾、孤老人员和烈属的所得。 因严重自然灾害造成重大损失的。 其他经国务院财政部门批准减税的。3）下列所得暂免征收个人所得税。 个人举报、协查各种违法犯罪行为而获得的奖金。 个人办理代扣代缴税款手续，按规定取得的扣缴手续费。 个人转让自用达5年以上并且是唯一的家庭居住用房取得的所得。 达到离休、退休年龄，但确因工作需要，适当延长离休、退
42、休年龄的高级专家，其在延长离休、退休期间的工资、薪金所得，视同退休工资、离休工资免征个人所得税。 对被拆迁人按照国家有关规定的标准取得的拆迁补偿款，免征个人所得税。 股权分置各种非流通股股东通过对价方式向流通股股东支付的股份、现金等收入，暂免征收流通股股东个人所得税。（5）各项目所得如何计算所得额？答：1）工资、薪金所得，以每月收入额减除费用2 000元后的余额。2）个体工商户的生产、经营所得，以每一纳税年度的收入总额，减除成本、费用以及损失后的余额，为应纳税所得额。3）对企事业单位的承包经营、承租经营的所得，以每一纳税年度的收入总额，减除必要费用后的余额，为应纳税所得额。4）劳务报酬所得每次
43、收入不足4 000元的，减除费用800元；4 000元以上的，减除20%的费用。5）稿酬所得每次收入不足4 000元的，减除费用800元；4 000元以上的，减除20%的费用。6）特许权使用费所得每次收入不足4 000元的，减除费用800元；4 000元以上的，减除20%的费用。7）利息、股息、红利所得，以每次收入额为应纳税所得额。8）财产租赁所得一般以个人每次（一个月）取得的收入，定额或定率减除规定费用后的余额为应纳税所得额。每次收入不超过4 000元，定额减除费用800元；每次收入在4 000元以上，减除20%的费用。9）财产转让所得，以转让财产的收入额减除财产原值（取得财产时支付的有关费
44、用）和合理费用（卖出财产时按规定支付的有关费用）后的余额。10）偶然所得以每次收入为所得额。2计算题答案（1）答：1）工资应纳的个人所得税=（3 200-2 000）10%-25=95（元）2）年终奖应纳的个人所得税的计算。2 40012=200应纳的个人所得税=2 4005%=120（元）3）讲学取得收入应纳的个人所得税=5 000（1-20%）20%=800（元）4）稿酬收入应纳的个人所得税=（3 000-800）20%（1-30%）=308（元）5）利息收入应纳的个人所得税=1 00020%=200（元）6）租金收入应纳的个人所得税=（1 200-800）10%=40（元）7）抽奖所得应
45、纳的个人所得税=3 00020%=600（元）8）2008年2月份应纳的个人所得税=95+120+800+308+200+40+600=2 163（元）（2）答：1）陈某工资全年应纳个人所得税额=（5 000-2 000）15%-12512=3 900（元）2）稿酬收入应纳个人所得税=24 00060%（1-20%）20%（1-30%）=1 612.8（元）3）特许权使用费所得应纳个人所得税额=50 000（1-20%）20%=8 000（元）4）为医学院做报告取得的劳务报酬收入应纳个人所得税=（3 000-800）20%=440（元）5）在美国讲学收入的征税：抵免限额=2 0008.7（1-20%）20%=2 784（元）在美国该项所得实纳税额为3 220元，两者比较，实纳税额比抵免限额高，该项收入按我国税法规定，应纳个人所得税为0，且436元（3 220元-2 784元）可在以后5年的抵免余额中补扣。在日本的版权收入属特许权使用费所得，按下列办法征税：抵免限额=500 0001007.5（1-20%）20%=6 000（元）在日本实纳税额为5 750元。在我国需要补缴个人所得税额=6 000-5 750=250（元）6）陈某全年应纳个人所得税额=3 900+1 612.8+8 000+440+250=14 202.8（元）
