Personal income tax declaration is tax-free, but is the salary deducted?

Personal income tax declaration is tax-free, but wages are still deducted. This can be returned, but you need to wait until the personal income tax is settled in the first half of next year, fill in the special additional deduction items and the special additional deduction amount, and then you can return the prepaid personal income tax to your account.

I. Individual income tax rate table

Personal income tax table is a form for calculating personal income tax. The personal income tax rate is the ratio of personal income tax to taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard. On August 3 1 2065438, the fifth meeting of the 13th NPC Standing Committee passed the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC), which increased the monthly tax exemption from 3,500 yuan to 5,000 yuan. 2065438+2009 65438+1 October1. Taxable income = monthly income -5000 yuan (tax-free)-special deduction (three insurances and one gold, etc. )-special additional deduction-his deduction is determined according to law.

Second, the tax exemption rate.

The tax exemption rate is also called "zero tax rate". It means that the tax rate of a taxpayer or a taxpayer in a specific link is expressed by zero. Theoretically, zero tax rate is different from tax exemption. Tax exemption refers to the amount of tax payable that taxpayers and taxpayers are exempt from their own burdens, while the goods or services they buy still include tax. The tax rate is zero. In this link, not only do taxpayers not pay taxes, but also the taxes transferred from the previous link should be refunded, so that the tax rate can be zero. But in practice, the meaning of zero tax rate is not strictly applicable to different taxes. For example, the income tax allowance corresponding to taxable income is usually expressed at zero tax rate. Of course, there is no transfer tax on income tax. Another example is the adjustment tax on the investment direction of fixed assets. Investment projects with zero tax rate only refer to the tax exemption of the investment projects themselves. The goods and services purchased actually include tax, and the paid value-added tax will not be refunded.

VAT exemption only exempts taxpayers from paying VAT at this stage, and the goods and services purchased by taxpayers still include tax. The purpose of zero tax rate on export products is to encourage exports, so that China products can compete in the international market at a completely tax-free price.