'Oolong' Miss Kim "engaged in the sale of the work of the soon to be issued by the end of the year award this year is still somewhat at ease. The tax experts said, appear like Miss King encountered multiple less ", it is the end of the year award" blind spot "effect. Hu Yi Jian, professor at the Shanghai University of Finance and Economics,[url=http://abercrombiemilanoufficiale1it.webnode.it]abercrombie milano[/url], explained that, if the year-end awards in excess of a critical point, so that the corresponding tax rate by a file, along with corresponding tax amount will increase substantially. At this time the special situation: even if the amount of the year-end awards only critical point "one small step" step, the amount of tax was accordingly taken "a major step" increase, resulting in these intervals does not match with the tax increase, tax regulatory function failure, which formed a "blind spot". However, this situation will disappear when the bonus increase to a certain amount back bonus rate of increase is greater than the level of increase of the amount of tax, that the many bonuses after tax also little more. Employees can "homes" to reduce the burden the Shanghai Shangrui CTA firm director, registered tax registration consultant in Shanghai Lide Zuo introduced, a total of eight before the new Personal Income Tax Act, September 1, the end of the year award "blind spot" . After the implementation of the new tax law,[url=http://louboutinpascher1parisee3.webnode.fr]louboutin[/url], a corresponding adjustment expense deduction standard tax rates, resulting in the "blind spot" also will be changed, the formation of a new "blind spot". 6 new "blind spot": (18,[url=http://www.hollisterfrance1cmagasin.fr]hollister[/url],001 yuan 19283.33 yuan),[url=http://www.louboutinpascher1boutique.fr]louboutin pas cher[/url]; 60,187,[url=http://www.daunenjackemoncleroutlet6e.de]moncler[/url].50 yuan (54,001 yuan); (108,[url=http://hollistercolfrancemagasin.webnode.fr]hollister[/url],001 yuan, 114,600 yuan); (420,001 yuan, 447,500 yuan); (660,001 yuan, 706,538.46 yuan) ;, 1.12 million yuan (960,001 yuan). Tax experts recommended the payment of year-end awards, proper attention to avoid the "dead zone" of several critical points in the tax rate and a tax, avoid enterprises to employees to take less embarrassing. If it is found that the amount of the employee year-end awards fall into the scope of the "blind spot" to communicate and consult with employees, appropriate reduction in the year-end awards,[url=http://louboutinpascher1parisee3.webnode.fr]louboutin pas cher[/url], "homes" to reduce the burden. In addition to outside by less bonuses "to circumvent the critical point, the enterprise also can adjust the balance between the good wages and year-end awards, can effectively avoid the" blind spot "effect of the tax. "Multiple small was the case a second" blind spot "(54,001 yuan, 60187.50 yuan) is an example (Note: the calculation of the taxable amount of the year-end awards for year-end awards the month the individual wage income is higher than or equal to 3500 yuan premise) A year-end awards for 54,000 yuan, the corresponding tax rate is 10%, the tax payable 5,[url=http://hollistercoparis1emagasin.webnode.fr]hollister[/url],295 yuan, 48,705 yuan after tax hand income; B year-end awards for 54,001 yuan, the corresponding tax rate of 20%, its taxable 10245.20 yuan, the result after tax hand only 43755,[url=http://www.parajumpersonlineshop1ssale.de]parajumpers outlet[/url].80 yuan year-end awards - that is, B although Bijia the end of the year award multiple dollars, eventually Bijia 4949.20 yuan to take less, and the money to buy iphone4 enough. To 60187.50 yuan in this range until the end of the year award, there will be as much as was the case of the after-tax money hand in hand after tax year-end awards money and the end of the year the award was 54,000 yuan. Only the end of the year award over 60,187.50 yuan,[url=http://www.hollisterdeutschland1ashop.de]hollister deutschland[/url], to appear before the end of the year award multiple actual hand was more. However, under a "blind spot" (108,001 yuan, 114,600 yuan) relative multiple less ". Reporter estimates, under the current tax system, the end of the year award "multiple small" has a more extreme case, that may appear multiple less thanks to a number of million ": A year-end awards for 960,000 yuan, according to the corresponding rate calculated the taxable amount of 330,495 yuan; B year-end awards for 960,001 yuan, the corresponding increase in tax rate, the surge in the income tax liability to 418,495.45 yuan, compared with A, need extra expenditure of 88,000.45 yuan a tax. Paying tax at the end of the year award after the algorithm is a tax law changes, how relevant taxpayer annual bonus calculation pay tax once caused concern. According to the State Administration of Taxation on the adjustment of individuals to obtain the notice of the annual bonus and other personal income tax method, the tax calculation method for year-end awards: annual bonus of the first employees within the month, divided by 12 months, according to their quotient determine the applicable tax rate and quick deduction, this deduction for employee wage and salary income in a given month is higher than the cost of the tax law (3500). In the month issued a one-time year-end bonuses, employee wage and salary income in a given month less than the deduction of the cost of the tax law, should be the balance of the annual bonus less "Employees month wage and salary income and the cost of the difference between deduction", according to the above The way to determine the applicable tax rate and quick deduction of the annual bonus. Example: Mr. Jiang in December 5 this year, the wage income of 3,400 yuan, the month and the year-end bonus of 24,100 yuan a lump sum payment. Well, Mr. Jiang for monthly wages of less than 3,500 yuan, to make up the difference section 100 can be used to acquire the bonus income of 24,[url=http://www.louboutinpascher1boutique.fr]louboutin[/url],100 yuan, 24,000 yuan remaining divided by 12 months, come to the average monthly income of 2,000 yuan, the corresponding tax rate and quick calculation deduction respectively, 10% and 105 yuan,[url=http://www.doudounemoncler1frpascher.fr]moncler[/url]. At this point,[url=http://abercrombiemilanoufficiale1it.webnode.it]abercrombie[/url], Mr. Jiang tax tax payable = (24100-100) × 10% -105 = 2295. (Note: more than the end of the year award tax amount calculated for the end of the year award in their personal current month's wage income is higher than or equal to 3500 yuan premise)
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