Legal analysis: 1. Open Meituan APP and enter the personal information interface.
2. Scroll down the interface and see "New Personal Tax Calculation" in the tool.
3. Click "New Personal Tax Calculation" to enter the personal income tax calculation interface.
4. In the calculation interface, fill in the pre-tax income, provident fund, social security and year-end bonus.
5. Select the city and special deduction. Finally, click Calculate Now.
Legal basis: "Personal Income Tax Law of the People's Republic of China"
Article 2 The following items of personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from labor remuneration;
(3) Income from royalties;
(4) Income from royalties ;
(5) Income from operations;
(6) Income from interest, dividends, bonuses;
(7) Income from property leasing;
< p>(8) Income from property transfer;(9) Incidental income.
If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. Taxpayers who obtain income from Items 5 to 9 of the preceding paragraph shall calculate personal income tax respectively in accordance with the provisions of this Law.
Article 3 Personal income tax rates:
(1) Comprehensive income, an excess progressive tax rate of 3% to 45% is applicable (tax rate table is attached) ;
(2) Business income is subject to an excess progressive tax rate of 5% to 35% (tax rate table is attached);
(3) Interest and dividends , Dividend income, income from property leasing, income from property transfer and incidental income are subject to a proportional tax rate of 20%.