The personal income tax rate table for individual industrial and commercial households in 2022 is as follows:
1, the annual tax rate does not exceed 36,000 yuan: 3% quick deduction: 0;
2. The tax rate for some taxes exceeding 36,000-65,438+044,000 yuan is 65.438+00%. Quick deduction: 2520;
3. Part of the tax rate exceeding144,000-300,000 yuan is: 20% quick deduction:16920;
4. Part of the tax rate exceeding 300,000-420,000 yuan is group application: 25% quick deduction: 31920;
5. Part of the tax rate exceeding 420,000-660,000 yuan is: 30% quick deduction: 52,920;
6. Part of the tax rate exceeding 660,000-960,000 yuan is: 35% quick deduction: 85,920; Dust lifting
7. The tax rate of over 960,000 yuan is 45%, with quick deduction 18 1920.
Article 3 of the Individual Income Tax Law of People's Republic of China (PRC):
(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%.