The current personal income tax threshold for wages and salaries is still 2,000 yuan, divided into nine levels and nine tax rates. Article 1 of the Individual Income Tax Law of the People's Republic of China. Individuals who have domicile in China, or who have no domicile but have resided in China for one year, shall pay individual income tax in accordance with the provisions of this Law on their income derived from within and outside China. Individuals who do not have a domicile and do not live in China, or do not have a domicile and have lived in China for less than one year, shall pay personal income tax in accordance with the provisions of this Law on their income derived from China. Article 2 The following personal incomes are subject to personal income tax: 1. Income from wages and salaries; 2. Income from production and operations of individual industrial and commercial households; 3. Income from contracting and leasing operations for enterprises and institutions; 4. Remuneration for labor services Income; 5. Income from royalties; 6. Income from royalties; 7. Income from interest, dividends, bonuses; 8. Income from property leasing; 9. Income from property transfer; other income tax. Article 3 Personal income tax rates: 1. Wage and salary income are subject to excessive progressive tax rates, ranging from 5% to 45% (tax rate table is attached). 2. The excess progressive tax rate of 5% to 35% is applicable to the production and operating income of individual industrial and commercial households and the income from contracting and leasing operations of enterprises and institutions (the tax rate table is attached). 3. Income from author remuneration is subject to a proportional tax rate of 20%, with a 30% reduction based on the tax payable. 4. Income from labor remuneration is subject to a proportional tax rate of 20%. If the one-time income from labor remuneration is abnormally high, a markup may be implemented. The specific measures shall be prescribed by the State Council. 5. Income from royalties, income from interest, dividends, bonuses, income from property leasing, income from property transfer, incidental income and other income is subject to a proportional tax rate of 20%. Article 4 The following items of personal income are exempt from personal income tax: 1. Science, education, technology, culture, health, and sports certificates issued by provincial people's governments, ministries and commissions of the State Council, and units above the military level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations , bonuses for environmental protection and other aspects; 2. Interest on treasury bonds and financial bonds issued by the state; 3. Subsidies and allowances issued in accordance with unified national regulations; 4. Welfare fees, pensions, and relief funds; 5. Insurance compensation; 6. Re-employment allowance and demobilization allowance for military personnel; 7. Settlement allowance, retirement allowance, retirement pay, retirement pay, and retirement living allowance paid to cadres and employees in accordance with unified national regulations; 8. Residents stationed in various countries who should be exempted from tax in accordance with the relevant laws of our country Income of diplomatic representatives, consular officers and other personnel of the Chinese embassy and consulates; 9. Income that is tax-free as stipulated in international conventions and agreements signed by the Chinese government; 10. Income that is tax-free as approved by the finance department of the State Council. Article 5 If any of the following circumstances occurs, personal income tax may be reduced upon approval: 1. Income of disabled, elderly persons and martyred persons; 2. Heavy losses caused by severe natural disasters; 3. Other tax reductions approved by the finance department of the State Council of. Article 6 Calculation of taxable income: 1. For income from wages and salaries, the balance after deducting an expense of 2,000 yuan from the monthly income shall be the taxable income. 2. The income from production and operation of individual industrial and commercial households shall be the taxable income based on the total income in each tax year, minus costs, expenses and losses. 3. For the income from contracted operations and leasing operations of enterprises and institutions, the balance after deducting necessary expenses from the total income in each tax year shall be the taxable income. 4. If the income from labor remuneration, author remuneration, royalties, and property leasing does not exceed 4,000 yuan per time, 800 yuan will be deducted; if the income exceeds 4,000 yuan, 20% will be deducted. expenses, the balance of which is taxable income. 5. For income from property transfer, the taxable income shall be the balance of the income from the transfer of property minus the original value of the property and reasonable expenses. 6. For interest, dividends, bonus income, incidental income and other income, the amount of each income shall be the taxable income. The portion of income donated by individuals to education and other public welfare undertakings shall be deducted from taxable income in accordance with relevant regulations of the State Council. For taxpayers who have no domicile in China but obtain wages and salary income in China, and taxpayers who have domicile in China but obtain wages and salary income outside China, the tax payer may apply based on their average income level, living standard and exchange rate. Additional deductions shall be determined based on changes in circumstances, and the applicable scope and standards for additional deductions shall be stipulated by the State Council. Article 7 For income obtained by a taxpayer from outside China, the amount of personal income tax paid overseas is allowed to be deducted from the amount of tax payable. However, the amount of deduction shall not exceed the tax payable on the taxpayer’s overseas income calculated in accordance with the provisions of this Law. Article 8 For personal income tax, the income earner is the taxpayer, and the unit or individual who pays the income is the withholding agent. If an individual's income exceeds the amount stipulated by the State Council, if wages or salaries are obtained from more than two places or if there is no withholding agent, or if there are other circumstances stipulated by the State Council, the taxpayer shall file a tax return in accordance with state regulations. The withholding agent shall handle withholding declarations for all employees and in full in accordance with national regulations.

Article 9 The monthly taxes deducted by the withholding agent and the monthly taxes payable by self-declaring taxpayers shall be paid to the state treasury within seven days of the following month, and tax returns shall be submitted to the tax authorities. Taxes payable on wages and salary income are levied on a monthly basis and shall be paid to the state treasury by the withholding agent or taxpayer within seven days of the following month and a tax return shall be submitted to the tax authorities. Taxes payable on wages and salaries in specific industries can be calculated on an annual basis and paid in advance on a monthly basis. The specific methods shall be prescribed by the State Council. The taxes payable on the production and business income of individual industrial and commercial households are calculated on an annual basis and are paid in advance on a monthly basis. The taxpayer shall prepay within seven days of the following month. The taxes shall be settled and settled within three months after the end of the year. Any excess shall be refunded. repair. The taxes payable on the income from contracted operations and leasing operations of enterprises and institutions shall be calculated on an annual basis and shall be paid to the state treasury by the taxpayer within thirty days after the end of the year and a tax return shall be submitted to the tax authorities. If a taxpayer obtains income from contracting or leasing operations in installments within a year, it shall make advance payment within seven days after each income is obtained, and make final settlement within three months after the end of the year. Any excess shall be refunded or compensated. Taxpayers who obtain income from outside China shall pay the tax payable to the state treasury within thirty days after the end of the year and submit a tax return to the tax authorities. Article 10 The calculation of each item of income shall be in RMB. If the income is in foreign currency, it shall be converted into RMB to pay taxes according to the foreign exchange quotation prescribed by the national foreign exchange administration authority. Article 11 The withholding agent shall pay a handling fee of 2% of the tax withheld. Article 12 The introduction, reduction or suspension of personal income tax on savings deposit interest income and its specific measures shall be prescribed by the State Council. Article 13 The collection and management of personal income tax shall be implemented in accordance with the provisions of the "Tax Collection and Management Law of the People's Republic of China". Article 14 The State Council shall formulate implementation regulations in accordance with this Law. Article 15 This Law shall come into effect on the date of promulgation. Personal income tax rate table 1 (applicable to wages and salary income) Grade full-month taxable income tax rate (%) Quick calculation deduction number 1 Not exceeding 500 yuan 5 0 2 Part exceeding 500 yuan to 2,000 yuan 10 25 3 Exceeding 2,000 yuan The portion exceeding 5,000 yuan 15 125 4 The portion exceeding 5,000 yuan to 20,000 yuan 20 375 5 The portion exceeding 20,000 yuan to 40,000 yuan 25 1375 6 The portion exceeding 40,000 yuan to 60,000 yuan 30 3375 7 The portion exceeding 60,000 yuan to 80,000 yuan 35 6375 8 The portion exceeding 80,000 yuan to 100,000 yuan 40 10375 9 The portion exceeding 100,000 yuan 45 15375 (Note: The full-month taxable income mentioned in this table refers to the monthly income minus The balance after deducting 2,000 yuan of expenses or the balance after deducting additional expenses) Table 2 of personal income tax rates (applicable to income from production and operations of individual industrial and commercial households and income from contract operations and lease operations of enterprises and institutions) Levels. Annual taxable income tax rate (%) 1 The amount not exceeding 5,000 yuan 5 2 The amount exceeding 5,000 yuan to 10,000 yuan 10 3 The amount exceeding 10,000 yuan to 30,000 yuan 20 4 The amount exceeding 30,000 yuan to 50,000 yuan 30 5 Exceeding 50,000 Yuan part 35 (Note: The annual taxable income in this table refers to the balance after deducting costs, expenses and losses from the total income in each tax year in accordance with the provisions of Article 6 of this Law.

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