Baidu Alliance advertising deduction algorithm personal service income tax algorithm

The calculation method of tax deduction of Baidu Alliance

Personal service income tax and wage income tax deduction standard is different, personal service income tax payable = (income-deduct number) x tax rate

Among them: 1, the income less than 4000 yuan, the deduction number is 800 yuan, 2, the income exceeds 4000 yuan, the deduction number is the income 20%; 3, the income exceeds 20000 yuan, also must add the levy, however, the individual stationmaster monthly advertisement fee income surpasses 20000 is extremely rare, here does not introduce.

For example: The month advertisement income 1000 yuan, taxable payment = (1000-800) x20% (tax rate) = 40 yuan. Income of 3000 yuan, taxable payment = (3000-800) x20%=440 yuan. Income of 5000 yuan, taxable =5000x (1-20%) x20%=800 yuan.

So who is paying less tax for individual users VS company users?

In addition, according to my understanding, Baidu only for individual member withholding tax, and the company user is different, because the company does not have "personal service income tax", the company's income should be regarded as operating income, therefore, Baidu Alliance does not deduct tax on the company's users, the company users need to provide Baidu company * * * * (Baidu received * * * after payment), By the company's users from the local tax authorities to declare tax.

So, the same income, is the individual users are deducted more tax, or corporate users pay more tax it? To understand this problem, you need to know what the company's tax standards are. The company's tax includes two kinds: business tax and Enterprise income tax

Sales tax = Operating income x tax rate (business tax, education plus tax, urban construction tax, total 5.5% or so)

Enterprise Income tax = Enterprise Actual income x tax rate

The actual income of an enterprise is the final income after deducting the various costs and expenses of the company's operating income. Due to the complexity of the tax calculation method and the weak financial statement of the small company, the income of the declaration may be inaccurate, therefore, many local tax authorities are generally 13% of the business income as the actual income of the small companies. The tax rate of enterprise income tax is divided into 33%, 27%, 18% Three, the actual income of the year 30,000 is 18%, 30,000 above 100,000 is 27% below.

A simple formula for small companies to pay taxes: taxable money = Business Tax + income tax = Operating income x5.5% (business tax rate) + (operating income x13%) x27% (income tax rate)

Therefore, a simple method of calculating the tax payable on a single income of an enterprise is: a single income taxable amount = turnover x9%

Note: This simple calculation method applies only to small companies with a real income of less than 100,000 per year

For example: The month of Baidu advertising revenue 1000 yuan, taxable =1000x9% = 90 Yuan. When the income is 3000 yuan, the taxable money =3000x9% = 270 yuan. When the income is 5000 yuan, the taxable money =5000x9%=450 yuan.

By contrast, the more income a person gets, the more tax the individual user will pay. So what is the tipping point? Assuming that this tipping point is a, the computational equation (A-800) *20% = A * 9% gets a = 1455.

Conclusion: The monthly advertising income under 1455 yuan, the individual users pay less tax, income of more than 1455 Yuan, the company's users pay less tax.