2. Deduct the mortgage interest from the monthly salary, and then pay a tax, so that the tax base becomes smaller and the tax paid is correspondingly less.
The tax threshold of 20 18 is adjusted to 5000 yuan per month and 60000 yuan per year:
1, the income from four labor services, such as wages and salaries, labor remuneration and royalties, is comprehensively taxed for the first time;
2. The tax threshold is raised from 3,500 yuan per month to 5,000 yuan per month (60,000 yuan per year);
3 for the first time to increase children's education expenditure, continuing education expenditure, serious illness medical expenditure, housing loan interest, housing rent and other special additional deductions;
4. Optimize and adjust the tax rate structure and expand the lower tax rate range. Perhaps the most worrying thing is that the tax threshold has been raised from 3500 yuan to 5000 yuan per month. You should know that the last adjustment was in 2065,438+065,438+0. After the personal income tax exemption is adjusted from 2000 yuan to 3500 yuan, the tax threshold will not be adjusted in the next seven years.
Legal basis: the calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.