In 2022, China deducted the personal income tax standard. At present, the tax threshold in China is 5,000 yuan. When the wage income reaches 5,000 yuan, the excess will be taxed according to law. In addition to wages, there are comprehensive income, operating income, interest, dividends and bonus income, and the income from property leasing is levied at the personal income tax rate.

Personal income tax rate standard:

1, and the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%.

2. If the salary ranges from 5000 to 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%.

3. If the salary range is between 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is 10%.

4. If the salary ranges from17000 to 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%.

5. If the salary ranges from 30,000 yuan to 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%.

6. If the salary ranges from 40,000 yuan to 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%.

7. If the salary ranges from 60,000 yuan to 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%.

How to pay personal income tax:

1, if there is a withholding agent, it will be deducted from the salary by the withholding agent to pay;

2. If there is no withholding agent, the tax return shall be submitted to the tax authorities within 15 days of the next month after the income is obtained, and the tax shall be paid;

3. If individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the regulations when withholding it monthly, and shall not refuse;

4. Non-resident individuals who receive wages, salaries, remuneration for labor services, remuneration for manuscripts and royalties, if there is a withholding agent, shall withhold and pay taxes on a monthly basis or every time, without going through the final settlement;

5. Individual income tax shall be paid by the taxpayer, and the unit or individual who pays the income shall be the withholding agent.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 3: The tax rate of individual income tax:

1. For comprehensive income, an excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

2 operating income, the excess progressive tax rate of 5% to 35% (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%.