The standards for personal taxation are as follows:
1. If the salary range is between 1-5,000 yuan, including 5,000 yuan, the applicable personal income tax rate is 0%;
< p>2. If the salary range is between 5,000-8,000 yuan, including 8,000 yuan, the applicable personal income tax rate is 3%;3. If the salary range is between 8,000-17,000 yuan, including 17,000 yuan , the applicable personal income tax rate is 10%;
4. If the salary range is between 17,000-30,000 yuan, including 30,000 yuan, the applicable personal income tax rate is 20%;
5. If the salary range is between 30,000-40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;
6. If the salary range is between 40,000-60,000 yuan, including 60,000 yuan, personal income tax is applicable The tax rate is 30%;
7. If the salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;
8. The salary range is 85,000 yuan If the amount exceeds RMB 1, the applicable personal income tax rate is 45%.
"Individual Income Tax Law of the People's Republic of China"
Article 11
When a resident individual obtains comprehensive income, personal income tax is calculated on an annual basis; If there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis; if it is necessary to handle the settlement and settlement, the withholding agent shall handle the settlement within March 1st to June 30th of the following year when the income is obtained. Calculate and pay. The withholding and prepayment measures shall be formulated by the taxation department of the State Council.
If a resident individual provides special additional deduction information to the withholding agent, the withholding agent shall deduct the tax in accordance with the regulations when withholding the tax on a monthly basis and shall not refuse.
If a non-resident individual obtains income from wages, salaries, labor remuneration, author remuneration and royalties, and there is a withholding agent, the withholding agent shall withhold and pay it on a monthly or per-time basis. Taxes will not be settled and settled.