1, change item-salary income-labor remuneration
Under the current tax rate structure, the personal income tax burden of the same amount of wage income and labor remuneration income is different because of the different applicable tax rates. The biggest difference between these two kinds of income lies in whether the recipient has an employment relationship with the labor demand unit. Therefore, taxpayers can arrange the nature of income by handling this relationship, so that the income obtained can be positioned in the most favorable tax position, thus achieving the purpose of tax avoidance.
Generally speaking, when the taxable income is small, the tax rate applicable to wage income is lower than that applicable to income from labor remuneration, so we can consider converting income from labor remuneration into income from wages and salaries if possible; When the two incomes are large, the income from wages, salaries and labor remuneration can be calculated separately, which can save taxes. However, it should be noted that the conversion of income nature must be true and legal.
2, variable nature-"salary" tax-> "bonus" tax.
Article 1 of the Notice on Clearly Implementing Several Policies on Individual Income Tax issued by State Taxation Administration of The People's Republic of China (Guo Shui Fa [2009] 12 1) stipulates that the implementation of the "double salary system" taxation method will be stopped, which means that the "thirteenth month's salary" will be calculated together with the twelfth month's salary in the future, and the threshold and applicable individual income tax can only be calculated once, which is inevitable. The company can calculate the thirteenth month's salary (year-end bonus) and the twelfth month's salary respectively, so that individuals can reduce the amount of personal income tax.
3. Variable quantity-adjust the payment cycle according to the critical point of tax burden.
The provisions of China's tax law on personal income tax payable by individuals who obtain annual one-time bonuses are as follows: on the one hand, taxpayers obtain annual one-time bonuses and pay taxes separately as one month's salary and salary income. On the other hand, in a tax year, this tax calculation method is only allowed to be used once by each taxpayer. Because the personal income tax is subject to progressive tax rate, only one quick deduction is allowed when calculating the personal income tax payable for the one-time bonus of the whole year, which is actually only equivalent to one twelfth of the one-time bonus of the whole year, so the excessive progressive tax rate is applicable, and the full progressive tax rate is applicable to other parts. The phenomenon that the full progressive tax rate will rise sharply at the critical point of the tax rate will inevitably be reflected in the calculation of the taxable amount of the one-time bonus for the whole year. Therefore, when the tax rate exceeds the critical point, the personal income tax payable by taxpayers is higher than the bonus amount. At this time, taxpayers will have higher after-tax income if they choose a lower one-time bonus for the whole year.
Based on the above analysis, we can find that with the continuous development and improvement of China's tax system, the scope and role of personal income tax-related policies will become larger and larger. Therefore, it is of great significance to understand the individual tax policies related to wages and salaries for reducing the personal tax burden of enterprise employees. In particular, our corporate finance personnel should actively study practical tax-saving schemes to help our enterprises reduce their tax burden costs within the scope permitted by the individual income tax law. Especially for enterprises and individuals, it is of great significance and value to actively study the individual tax policy.