Now, many retirees after retirement, are not idle at home, especially with proficiency in a particular line of retirees are often retired to work units, or to go out part-time, some retirees to start their own business, foreign investment, retired personnel obtain income also increases ceaselessly, tax retirement staff also caused social attention. According to the provisions of the tax law, retired personnel wage income can be exempted from personal income tax, but retired personnel made in addition to retirement wage income should be based on different circumstances need to pay individual income tax. Specifically, the need to pay attention to the following six kinds of circumstances.
A, retirement pay, retirement pay, retirement living allowances exempt
"Individual income tax law of the people's Republic of China" fourth paragraph seventh: in accordance with the national unified provisions to cadres, staff family allowance, severance pay, retirement pay, retirement pay, retirement living allowances shall be exempted from individual income tax.
Two, retirees from the original employer made away from retirement wages or pensions all kinds of subsidies shall pay individual income tax according to income
"The State Administration of Taxation on retirees get units issued from the reply retirement pay bonuses subsidies outside the collection of personal income tax" (Guoshuihan [2008]723) provides: Retired Personnel in addition to the provisions for the retired wages or pensions, the other from the original made units serving all kinds of subsidies, bonus, real, does not belong to the "personal income tax law of the people's Republic of China" fourth exempt retirement pay, retirement pay, retirement living allowances. According to the relevant provisions of the "individual income tax law of the people's Republic of China" and its implementing regulations, retirees from the original made units serving all kinds of subsidies, bonus, real, should be in the deduction of expenses deduction standard, according to "wage, salary income taxable items of" pay individual income tax.
Three, retirees and then served income should pay income tax
"The State Administration of Taxation on personal part-time and retiree gets income how to calculate the approved levy personal income tax issues" (Guoshuihan [2005] No. 382) regulations, individual part-time job obtains the income should be in accordance with the "income from remuneration for personal services" taxable items to pay personal income tax; retiree gets revenue, in the deduction deduction standard according to the law on personal income tax fee, pay individual income tax in accordance with the "wage, salary income taxable items of".
"Notice of the State Administration of Taxation on personal income tax related issues" (the State Administration of Taxation Notice 2011 No. twenty-seventh) regulations, 2006) (Guoshuihan No. 526 third, whether the unit for retirees to pay social insurance fees, no longer as defined conditions of retirees serving again.
Four, extend the senior experts from retirement age from the unit to obtain wages, subsidies as retired salary tax-free
"During the administration of Taxation finance ministry on the senior experts postponing retirement contacted issues concerning the individual income tax on income from wages and salaries" (Taxation 2008) (No. 7) Regulations: the extension of senior experts retired age refers to enjoy special government allowances paid the national experts, scholars and Chinese Chinese Academy of Sciences, academician of Chinese Academy of engineering. Extend the senior expert retired age exemption of individual income tax in accordance with the following provisions:
1, the senior experts from the labor units to obtain the personnel relationship, unit according to relevant state regulations to employees unified payment of wages, salary and bonus, allowances, subsidies, such as income, retired, retirement income, exempt from personal income tax;
2, in addition to the above 1 of the income of various names such as subsidies income, other places and senior experts from the labor relations unit where personnel obtain training fee, lecture fees, consulting fees, royalties and other income, personal income tax assessed in accordance with the law.
The one-time subsidy income five, people taking early retirement by wage income tax
"Notice of the State Administration of Taxation on personal problems taking early retirement subsidy income of individual income tax" (the State Administration of Taxation Notice 2011 No. sixth) Regulations: individual early retirement subsidies computation pay individual income tax in accordance with the following provisions.
1, organs, enterprises and institutions to did not reach the statutory retirement age for early retirement formalities, formal personal, work to retire ahead of schedule in accordance with the unified standard of paying a one-time subsidy, does not belong to tax exempt retirement wage income, should be in accordance with the "wage, salary income" item collection of personal income tax.
Disposable income subsidies made 2, individual for early retirement formalities shall be handled in accordance with the early retirement, should belong to the statutory retirement age between procedures month average allocation calculation of personal income tax. Tax formula:
The amount of tax payable (disposable income subsidies, ={(the actual number of months for early retirement formalities to the statutory retirement age) - the expense deduction standard) x applicable tax Susuankouchushu} X in advance for the actual month retirement formalities to the statutory retirement age number.
Six, retirees and other taxable income shall be the amount of tax
According to the personal income tax law, retired personnel made the production and operation of the self-employed income, the enterprises contracted lease operating income, income from remuneration for personal services, income from author's remuneration, income from lease of property, transfer of property income, interest income, dividend income and other income shall be accidental lawfully pay individual income tax.
