As a direct tax, personal income tax helps to cultivate and enhance citizens' awareness of tax payment. We all know that taxes will change in 2022. I. Calculation formula of individual income tax In 2022, the new threshold of individual income tax in China was raised from 3,500 yuan to 5,000 yuan, and the tax rate of new taxes was still divided into seven grades according to the taxable amount, but the range of taxable amount from the first grade to the third grade was expanded. In addition to the changes in the threshold and rate, the new tax has also implemented a special additional deduction policy, which refers to the special additional deduction of children's education, continuing education, housing rent, housing loans, support for the elderly and serious medical expenses added in 20 19. After the implementation of the special additional deduction policy, if the taxpayer meets the additional deduction conditions, then the taxpayer's taxable amount can be deducted from the additional deduction on the basis of the threshold, that is, after enjoying the special additional deduction, the taxpayer's monthly personal income tax = (wage income-five insurances and one gold-threshold of 5,000 yuan-special additional deduction) * use tax rate. For the calculation method of personal income tax in 2022, please refer to the latest and most comprehensive tax rate table, withholding calculation and declaration method. 1. declare the year-end bonus separately: tax payable = annual one-time bonus income × applicable tax rate-quick deduction (see table 1). 2. Declare the year-end bonus as comprehensive income: tax payable = (annual income-expense deduction-additional deduction-special additional deduction-other deduction) × tax rate-quick deduction (see Table 2). Year-end award 20265438+. For example, the employee's monthly salary 1.2 million. 144,000 yuan year-end bonus will be paid in 20021year: payroll tax =10.2 million×1February =144,000×10%-2520 quick deduction =/kloc. +04 190 yuan, total: 26,070 yuan, monthly salary of employees12,000 yuan. In 2022, the year-end bonus will be awarded144,000 yuan: payroll tax =( 12000× 12 months+144,000 yuan). = 288 million× 20%-16920 fast deduction = 40,680 yuan; In 2022, compared with 202 1 year, the overpayment is 40,680 yuan-26,070 yuan = 146 10 yuan II. Personal income tax rate table 2065438+ 2. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%; 3. If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%; 4. If the salary is between 17000 yuan and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%; 5. If the salary is between 30,000 yuan and 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%; 6. If the salary is between 40,000 yuan and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%; 7. If the salary is between 60,000 yuan and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%; 8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%. Three. Six individual income tax relief projects 20 19 1. Special additional deduction for children's education: per child 1000 yuan/month. Pre-school education to 3-year-old doctoral education is within the scope of relief. 2. Special additional deduction for supporting the elderly: 2,000 yuan/month. Taxpayers' expenses for supporting one or more elderly people (over 60 years old) shall be deducted uniformly according to the standard quota. 3. Special additional deduction for housing rent: According to the standards of our city, there are three kinds of quotas, namely 1500 yuan/month, 1 100 yuan/month and 800 yuan/month. Taxpayers are required to have no self-owned housing in the city where they mainly work, and the housing rental fee is deducted according to the standard quota. 4. Special deduction of housing loan interest: 1000 yuan/month. The taxpayer or his spouse uses commercial bank or housing provident fund loans to purchase houses (in China and for himself or his spouse). The housing loan interest expenses incurred are deducted according to the standard quota of 1000 yuan per month (the first suite is required). 5. Special additional deduction for continuing education: 400 yuan/month. For taxpayers receiving academic education (note: in China), the monthly quota of 400 yuan can be deducted; The fee for continuing education with technical qualifications and professional and technical professional qualifications can be deducted from 3600 yuan in the year when the certificate is obtained. 6. Special additional deduction for serious illness medical treatment: the limit is 80,000 yuan/year. This item is deducted according to the actual expenditure. In each tax year, the portion of medical expenses borne by taxpayers that exceeds 6.5438+0.5 million yuan can be deducted within the limit of 80,000 yuan/year. I hope the above contents are helpful.