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Уровни подоходного налога 2021 - Налоговые ставки в Израиле на человека (включая работника или самозанятых) - Протокол Перейти к содержимому Протокол » Экономика » Уровни подоходного налога 2021 — Налоговые ставки в Израиле на человека (включая работника или самозанятых)
Индивидуальный человек, включая работника или работающего не по найму, должен платить налог на свой доход в соответствии с уровнем подоходного налога за год, в котором был получен или начислен доход. Налог рассчитывается в годовом исчислении, хотя на практике он вычитается из зарплаты работника каждый месяц.
Цель статьи — объяснить, что такое налоговые скобки, как они рассчитываются, и другую информацию.
Что такое скобки подоходного налога? Подоходный налог в Израиле на человека (работника, работающего не по найму или лица, у которого есть другой доход, который не обязательно от работы, бизнеса или профессии), рассчитывается в соответствии с уровнями подоходного налога. Метод налогообложения прогрессивен — чем выше доход, тем выше ставка налога на эту часть дохода.
Скобки подоходного налога (На иврите: « Мадрэгот Мас Ахнаса », מדרגות מס הכנסה) представляют собой ранги или слои дохода, поэтому каждый слой облагается налогом по разной ставке, которая выше при увеличении заработной платы индивидуума. Фактически, подоходный налог представляет собой диапазон заработной платы, для которого диапазон заработной платы облагается налогом по ставке, определенной законом.
Налог взимается с облагаемого налогом дохода, который представляет собой доход после вычетов, взаимозачетов и освобождений, разрешенных законом, и до налоговых льгот. После расчета налога в соответствии с шагами можно рассчитать, имеет ли тот человек право на снижение налога из-за различных кредитов в соответствии с законом. Наконец, рассчитывается окончательный налог, который должен заплатить человек.
Тем не менее, индивидуальный человек может платить налог не в соответствии с подоходным налогом, если это доход, для которого существует налогообложение другим методом (например, по единой ставке всей суммы дохода).
Кроме того, в скобках подоходного налога учитывается, помимо прочего, от чего был получен доход. Если доход был получен от личного усилия или нет от личного усилия, когда на личное усилие есть лестницы с более низкой ставкой.
Целевое население — кто должен? Подоходный налог в соответствии с уровнем подоходного налога применяется ко всем следующим:
Индивидуальный (лицо), живущий в Израиле — доход из всех источников в соответствии с законом, который был произведен или выращен в Израиле или за его пределами.Индивидуальный (лицо), иностранный резидент — доход из всех источников согласно закону, который был произведен или выращен в Израиле.Сумма подоходного налога в скобках Как было написано ранее, подоходный налог рассчитывается по двум источникам дохода:
Доход от личных усилий. Доход от не-личных усилий. Однако, прежде всего, важно сказать, что подоходный налог — это налог, рассчитываемый ежегодно, а не ежемесячно.
1. Налоговые скобки на доходы от личных усилий Личный доход — весь доход в результате работы или усилий. В том числе: доход от работы, доход от бизнеса или профессии, пенсия от предыдущего работодателя (бюджетная пенсия), пенсия из резервного фонда, пенсия по случаю потери кормильца, пенсия по инвалидности, пенсия выплачиваемая от Битуах Леуми, выходное пособие, пенсионное пособие или пособие в случае смерти, сумма капитализации вышеуказанных пособий, доход от арендной платы, который по крайней мере за 10 лет до того, как арендная плата использовалась в качестве личного дохода, бизнеса или профессии
Это налоговые ставки:
Ежемесячный доход (месячные налоговые скобки) Годовой доход (годовые налоговые скобки) Ставка налога До 6,290 шекелей До 75,480 шекелей 10% 6,291 шекелей – 9,030 шекелей 75,481 шекелей – 108,360 шекелей 14% 9,031 шекелей – 14,490 шекелей 108,361 шекелей – 173,880 шекелей 20% 14,491 шекелей – 20,140 шекелей 173,881 шекелей – 241,680 шекелей 31% 20,141 шекелей – 41,910 шекелей 241,681 шекелей – 502,920 шекелей 35% 41,911 шекелей или более 502,921 шекелей или более 47%
Налоговые скобки на доходы от личных усилий Кроме того, лицо, имеющее годовой доход выше 647,640 шекелей (приблизительно 53,970 шекелей в месяц), должно платить налог на высокий доход (дополнительный налог) плюс 3%. То есть общий налог на высокий доход составляет 50% (47% + 3%).
пример:
Человек зарабатывает 10,000 шекелей в месяц в результате работы в среднем за год (120,000 шекелей в год). Какую сумму он будет платить?
За зарплату до 75,480 шекелей он заплатит 10%, то есть 7,548 шекелей. За зарплату выше 75,480 шекелей до 108,360 шекелей (всего 32,880 шекелей) он заплатит 14%, то есть 4,603.20 шекелей. За зарплату выше 108,360 шекелей до 120,000 шекелей (всего 11,640 шекелей) он будет платить 20%, то есть 2,328 шекеля. Общий подоходный налог, который нужно платить в год, составляет 14,479,20 шекелей (или 1,206,60 шекелей в месяц). Однако из этой суммы можно уменьшить кредиты, на которые имеет право то лицо: налоговые кредитные баллы, налоговый кредит на пенсионное обеспечение, налоговые льготы для разных населенных пунктов и многое другое.
2. Налоговые скобки на доходы от неперсональной нагрузки Неличный доход — все прочие доходы от неперсонального напряжения. В том числе: аренда жилой квартиры и т.д.
Это налоговые ставки:
Ежемесячный доход (месячные налоговые скобки) Годовой доход (годовые налоговые скобки) Ставка налога До 20,140 шекелей До 241,680 шекелей 31% 20,141 шекелей – 41,910 шекелей 241,681 шекелей – 502,920 шекелей 35% 41,911 шекелей или более 502,921 шекелей или более 47%
Налоговые скобки на доходы от не-личных усилий Кроме того, лицо, имеющее годовой доход выше 647,640 шекелей (примерно 53,970 шекелей в месяц), должно платить налог на высокий доход плюс 3%. То есть общий налог на высокий доход составляет 50% (47% + 3%).
Лицо, достигшее 60-летнего возраста в течение налогового года, имеет право на уплату налога в соответствии с налоговыми скобками по личным доходам — даже если на практике они были созданы не по личным доходам.
Больше информации Уровни подоходного налога обновляются каждый год в соответствии с изменением индекса потребительских цен (инфляция) — положительное изменение означает, что суммы обновляются в сторону увеличения и, следовательно, налог, который должен быть уплачен, будет ниже при тех же уровнях заработной платы. Работник, который заплатил больше налогов, чем он должен, или имел право на различные кредиты и не получил их, может подать заявку на возврат подоходного налога после конца года. Работник, который работает на нескольких работах или получает доход из нескольких источников, должен внести корректировку в подоходный налог, чтобы правильно платить налог и чтобы работодатели не делали вычеты в соответствии с максимальной ставкой. Кредитные пункты подоходного налога, кредит на пенсионные отчисления и другие — это кредиты, которые могут уменьшить сумму налога, рассчитанную в соответствии с налоговыми скобками. Другие языки