1. For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

2. For operating income, the excess progressive tax rate of 5% to 35% is applicable (the tax rate table is attached);

3. Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

The following personal income shall be subject to personal income tax:

1, salary income;

2. Income from remuneration for labor services;

3. remuneration income;

4. Royalty income;

5. Operating income;

6. Income from interest, dividends and bonuses;

7. Property rental income;

8. Income from property transfer;

9. Unexpected income.

Extended data:

1. The calculation method of individual tax is as follows:

Taxable income = wage income-various social insurance premiums-threshold (5000 yuan) Taxable amount = taxable income x tax rate-quick deduction.

2. The tax exemption amount is 3500, and the calculation method of using the excess progressive tax rate is as follows:

Tax amount = monthly taxable income * tax rate-quick deduction

Actual salary = salary payable-four gold-tax payment

Monthly taxable income = (salary payable-four gold) -3500

Deduction standard: individual tax is calculated according to the threshold standard of 3500 yuan/month.

Baidu Encyclopedia-People's Republic of China (PRC) Individual Income Tax Law

People's Network-Two Departments: After 10, wages and salaries are taxed at the threshold of 5,000 yuan.