1. If you buy a house before marriage, the lender is your spouse and the property is in your spouse's name, you can only deduct your spouse's tax. If you choose No in the deduction ratio, your spouse can deduct 1, tax, and if you choose No, you can only deduct 5 tax.
2. If you buy a house after marriage, as long as you buy a house together, even if there is only one spouse's name, both parties are eligible to declare, you can also directly deduct all of it by one person, and the deduction ratio should be selected; You can also deduct 5% from each person, and the deduction ratio should be selected.
1. The personal income tax table is a table for calculating personal income tax.
personal income tax rate is the ratio between personal income tax and taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard.
On August 31, 218, the Fifth Session of the 13th the NPC Standing Committee passed the Decision on Amending the Individual Income Tax Law of the People's Republic of China, increasing the monthly tax exemption from 3,5 yuan to 5, yuan. Implemented on January 1, 219.
II. Tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) The excess progressive tax rate of 5% to 35% is applicable to business income (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 a proportional tax rate of 2%.
3. Taxable income = monthly income-5, yuan (exempted amount)-special deduction (three insurances and one gold, etc.)-special additional deduction-other deductions determined according to law.
Note: The new tax law will come into effect on January 1, 219, and the latest exemption and tax rate will come into effect on October 1, 218. According to the new tax law, from October 1, 218 to December 31, 218, taxpayers' income from wages and salaries shall first be taxable income after deducting expenses of 5, yuan from monthly income and the balance after special deduction and other deductions determined according to law, and the tax shall be calculated and paid according to the individual income tax rate table (applicable to comprehensive income) on a monthly basis, and no additional deduction expenses shall be deducted.