Wages, salaries and year-end bonus income are currently applicable to the personal income tax rate table series. Full-month tax-included income range. Description of quick deduction (RMB) for% of monthly income excluding tax: 1 not exceeding 50 1 in 500 yuan and not exceeding 475 yuan. The tax-included income range in this table refers to the balance of monthly income after deducting 2000 yuan or additional expenses. 2. The tax-inclusive scope applies to the income from wages and salaries paid by taxpayers; The tax exemption grade is applicable to wages and salary income paid by others (units). 2. The part that exceeds 500 yuan to 2,000 yuan, 475 yuan to 1.825 yuan 10253 to 2,000 yuan, exceeds 1.825 yuan to 4,375 yuan1254 to 5,000 yuan. 375 yuan, 203755 yuan to 40000 yuan, 16375 yuan to 3 1375 yuan, 25 1375 yuan, 3756 yuan to 60000 yuan and 3 1375 yuan. 000 yuan to 45,375 yuan to 58,375 yuan, 3,563,758 yuan to 80,000 yuan to10,000 yuan, 58,375 yuan to 70,375 yuan, 40 103759 yuan to 70,000 yuan. The adjusted personal income tax rate table (20 1 1, 1 implementation) is applicable to wages and salaries and year-end bonus income. Quick deduction (yuan) means 1 does not exceed 1, and 500 yuan does not exceed 1. 2. The tax-inclusive scope applies to the income from wages and salaries paid by taxpayers; The tax exemption grade is applicable to wages and salary income paid by others (units). 2 1, 500 yuan above to 4, 500 yuan above 1, 455 yuan above to 4,101053 above 4500 yuan to 9,000 yuan above 4, 155 yuan above to 7,755 yuan. 255 yuan, 25 1.0055 more than 35,000 yuan to 55,000 yuan, 27,255 yuan to 4 1.255 yuan, 3027,556 more than 55,000 yuan to 80,000 yuan, more than 4 1.255 yuan to 57. 505 yuan, 45 13505, the invalid year-end bonus interval calculated according to the new tax rate (20 1/will be implemented on September 1 day), and the tax-included step rate% quick deduction (yuan) means that the invalid interval of 1 does not exceed/kloc. Second, the starting point of each interval is the corresponding point of tax rate change. 2 full 1, 500 yuan to 4500 yuan10518,001-kloc-0/9,283.333 full 4500 yuan to 9000 yuan 2,055,554,006,500. 000 yuan 25 1, 005108,001-kloc-0/14,6005 over 35,000 yuan to 55,000 yuan 302,755,420,00/. More than 5,384,678 yuan, 4513,505,960,001-1,120,000.

Calculation method of income tax for production and operation of individual industrial and commercial households and contracted operation and lease operation of enterprises and institutions

Calculation formula of taxable income of individual industrial and commercial households: taxable amount = taxable income * applicable tax rate-quick deduction of taxable income = total income-(cost+expense+loss+allowable tax deduction) Calculation formula of taxable income of contracted operation and leasing operation of enterprises and institutions: taxable amount = taxable income * applicable tax rate-quick deduction of taxable income = total income of individual contracted operation and leasing operation-monthly production and operation of individual industrial and commercial households. At present, the applicable tax rate table series includes the monthly taxable income, but does not include the monthly taxable income. Tax rate% quick deduction (yuan) means that 1 does not exceed 5,000 yuan, and 50 1 in 750 yuan refers to the total income of each tax year, excluding costs. 2. Tax-included grades are applicable to the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions. The tax-free grade is applicable to the income from contracted operation and lease operation that others (units) pay taxes. 2. The part that exceeds 5,000 yuan to 1 0,000 yuan exceeds 4, that from 750 yuan to 9, that from 250 yuan to 1 0,000 to 30,000 yuan exceeds 9, that from 250 yuan to 25, that from 250 yuan to 2065,438+0,2504 exceeds 30,000 yuan to 50,000 yuan exceeds 25, and that from 250 yuan is 2,505. Income from production and operation of 750 individual industrial and commercial households and income from contracted operation and lease operation of enterprises and institutions shall be subject to the tax rate table (implemented from September 20 1 1 year). The annual taxable income does not include tax% taxable income tax rate. Quick deduction (RMB) means 1 shall not exceed 1.5 million. 2. Tax-included grades are applicable to the income from production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions. The tax-free grade is applicable to the income from contracted operation and lease operation that others (units) pay taxes. 2 The part exceeding/kloc-0.5 million yuan to 30,000 yuan exceeds/kloc-0.4, 250 yuan to 27,750 yuan to/kloc-0.07503 to 60,000 yuan exceeds 27,750 yuan to 5 1, and 750 yuan to 2,037,504 to 60,000 yuan to/kloc-0.0 million yuan. The 750 yuan part of 3097505 exceeds 100000 yuan, and the 750 yuan part of 35 14750.

Calculation method of taxable amount of income from labor remuneration

Calculation formula of taxable income of labor remuneration: 1. If the income is less than 4,000 yuan each time: tax payable = taxable income * applicable tax rate = (income per time -800)*20%2. If the income per time is more than 4,000 yuan: tax payable = taxable income * applicable tax rate = income per time * (1 20%3. If the taxable income of each income exceeds 20,000 yuan: taxable amount = taxable income * applicable tax rate-quick deduction = income of each income *( 1-20%)* applicable tax rate-quick deduction of income from labor remuneration, current applicable tax rate table series, taxable income including tax each time and quick deduction of taxable income excluding tax (yuan) Description:/kloc The tax-free grade is applicable to the income from remuneration paid by others (units). 2 The part exceeding 20,000 yuan to 50,000 yuan exceeds 6,543,800 yuan to 37,000 yuan, the part exceeding 50,000 yuan exceeds 37,000 yuan, and the part exceeding 407,000 yuan.

Other personal income tax calculation methods

The formula for calculating the taxable amount of remuneration is: 1. If each income is less than 4,000 yuan, the taxable amount = taxable income * applicable tax rate *( 1-30%)= (each income -800)* 20% *( 1-30%) each income is 40,000 yuan. (1-20%) * 20% * (1-30%) The formula for calculating the taxable amount of royalties and property leases is1. If the income per time is less than 4,000 yuan, the tax payable = taxable income * applicable tax rate = (income per time -800) * applicable tax rate = income per time *( 1-20%)* 20% property transfer income tax payable calculation formula: tax payable = taxable income * applicable tax rate = (total income-original value of property-reasonable)

About interest:

The basic formula for calculating interest The basic formula for calculating the interest of savings deposits is: interest = principal × deposit term × interest rate 2. Conversion of interest rate The conversion relationship among annual interest rate, monthly interest rate and daily interest rate is:? Annual interest rate = monthly interest rate × 12 (month) = daily interest rate ×360 (days); ? Monthly interest rate = annual interest rate ÷ 12 (month) = daily interest rate ×30 (days); ? Daily interest rate = annual interest rate ÷360 (days) = monthly interest rate ÷30 (days). ? Pay attention to the consistency with the deposit period when using interest rates. 3. Interest starting point 1. The starting point of interest for savings deposits is RMB, and no interest is paid for cents below RMB. 2. The interest amount shall be calculated to one decimal place and rounded to one decimal place when actually paid. 3. Except that the current savings are settled on an annual basis and the interest can be converted into principal, regardless of the deposit period, the interest of other savings deposits will be paid off with the principal at the time of withdrawal, excluding compound interest. ? Fourth, the calculation of the deposit period? 1, the term of deposit should be calculated at the beginning rather than at the end. 2, regardless of the big month, small month, flat month, leap month, every month is calculated as 30 days, and the whole year is calculated as 360 days. ? 3. The maturity date of all kinds of deposits shall be calculated on an annual and monthly basis. If the account opening date is the missing date of the expiration month, the expiration date should be the last day of the expiration month. ? V. Calculation of interest on foreign currency savings deposits? The deposit interest rate of foreign currency savings shall be subject to the interest rate announced by the People's Bank of China. The savings shall be in the original currency, and the interest shall be calculated in the original currency (the secondary currency can be converted into RMB according to the foreign exchange quotation of the day). Its interest-bearing provisions and calculation methods are compared with RMB deposit methods.