Withholding

Tax deduction method

Collection

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Withholding and remitting means that according to the tax law Withholding tax The unit and individual responsible for the obligation taxpayer It is a way of withholding the tax payable. That is, when the payer makes payments to the taxpayer, he/she shall directly deduct the tax from the payments according to law and pay on his/her behalf. Its purpose is to prevent sporadic and uncontrollable Tax source implement Source control 。^[1]

Chinese name: Withholding
Foreign name: Withhold and Remit Tax
Tax amount: 20% of income

Relevant laws: Interim Measures for Withholding and Paying Individual Income Tax
Tax payer: Units and individuals
Tax purpose: Implement source control on scattered and uncontrollable tax sources

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Tax relations

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Only individual income tax The income shall be the taxpayer, and the paying unit or individual shall be the withholding agent. It is generally understood that Issued by the unit Of income from wages and salaries 。 Everything else is based on Tax Department And entrusted withholding and payment of sporadic and difficult to control tax sources, such as rural individual tax market , private house rental, etc. The entrusted withholding and payment can be implemented only after the tax department has confirmed it in advance and signed the tax collection agreement.

Withholding process

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Private paid by the company Service fee It is not included in the scope of withholding, because it also involves the issue of business tax collection, so individuals should rely on ID . The company's payment certificate (stamped with official seal) shall be issued by the tax bureau Labor invoice And pay taxes (about 8%). The company will pay the tax based on the invoice of the other party and Pre tax expenditure 。 You can't pay before tax without invoice.

Tax Details

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Providing labor services belongs to Taxable services Business tax shall be levied according to regulations. For individual application for invoicing, please press Service income Pay 5% of business tax as per the paid business tax Tax amount Payment Urban construction tax 、 Education surcharges (The regulations vary from place to place, but the total of the two items is generally around 0.5%), plus individual income tax Proxy levy About 2% (different regulations in different regions).

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