Beijing’s Personal Income Tax Calculation Method

The calculation method of Beijing’s personal income tax is mainly based on the “Individual Income Tax Law of the People’s Republic of China” and its related regulations. The following are specific calculation steps and precautions.

1. Determine taxable income

Taxable income = total annual income - various deductions

Among them, total annual income includes wages, Salary income, labor remuneration income, author remuneration income, royalties income, etc. Various deductions include special deductions, special additional deductions, and other deductions determined in accordance with the law.

2. Find the tax rate table

Find the corresponding tax rate table and quick calculation deductions based on the taxable income. The tax rate table sets different tax rates and quick deductions based on different ranges of taxable income.

3. Calculate the tax payable

Tax payable = taxable income × tax rate - quick calculation deduction

4. Things to note

< p>1. The specific amount and scope of various deductions, as well as the specific values ??of the tax rate table and quick calculation deductions, will be adjusted according to the national tax policy and relevant regulations of Beijing. Therefore, you need to consult the latest tax regulations when making actual calculations. and policy.

2. For the income obtained by non-resident individuals in China, the methods for calculating personal income tax may be different and need to be analyzed based on the specific circumstances.

To sum up, the calculation method of personal income tax in Beijing mainly involves steps such as determining the taxable income, finding the tax rate table, calculating the tax payable, etc. At the same time, it is necessary to pay attention to the specific amount and scope of each deduction. As well as the tax rate table and the specific values ??of quick calculation deductions. In actual operation, it is recommended to consult a tax professional or use the official online calculator for accurate calculations.

Legal basis:

Articles 2, 3, 4, 5 and other relevant provisions of the "Individual Income Tax Law of the People's Republic of China". Specific legal provisions can be found on the official website of the State Administration of Taxation or in the relevant laws and regulations database.