1, the annual taxable income does not exceed 36,000 yuan, and the tax rate is 3%.
2. Part of the tax rate exceeding 36,000 yuan to144,000 yuan is 10%.
3, more than144,000 yuan to 300,000 yuan, the tax rate is 20%.
4, 300 thousand yuan to 420 thousand yuan part of the tax rate is 25%.
5, more than 420 thousand yuan to 660 thousand yuan part of the tax rate is 30%.
6, 660 thousand yuan to 960 thousand yuan part of the tax rate is 35%.
7. The tax rate for parts exceeding 960,000 yuan is 45%.
The calculation formula of individual tax on wage income is: tax payable = (wage and salary income-"five insurances and one gold"-deduction) * applicable tax rate-quick deduction.
The tax threshold is 5000, and the calculation method of 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) -5000
Personal income tax is collected by withholding at source and self-declaration, and the unit or individual who pays the income is the withholding agent of personal income tax; Wage and salary income is obtained from two or more places, and there is no withholding agent, and there is a withholding agent, but if the withholding agent fails to withhold and pay taxes in accordance with the provisions of the tax law, the taxpayer shall declare and pay taxes on his own.
To sum up, personal income tax also includes six special additional deductions, namely, children's education, continuing education, serious illness medical care, housing loan interest, housing rent and expenses for supporting the elderly. The specific deduction amount varies according to the size of the city and the taxpayer's situation.
legal ground
Individual Income Tax Law of the People's Republic of China
second
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
essay
Personal income tax rate:
(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% shall apply (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%.