Personal income over 5000 is taxable. Personal income tax rate is the ratio between personal income tax and taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard. Increase the monthly tax exemption from 3,500 yuan to 5,000 yuan according to relevant laws and regulations. Taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayers pay individual income tax only on their income derived from China. Personal income tax is a kind of income tax levied by the state on the income of its citizens, individuals living in its own territory and overseas individuals from its own country.

Article 3 Individual income tax rate of the Individual Income Tax Law of the People's Republic of China:

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

(2) For operating income, an excess progressive tax rate of 5% to 35% shall apply (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 a proportional tax rate of 20%.

What is the personal income tax declaration process?

At present, the postal declaration is only applicable to the declaration of no tax, tax payment, tax refund or tax offset.

1, taxpayers to the tax service hall of the competent tax authorities to receive the "mail tax declaration application form", after completing, submitted to the competent tax authorities for the record, at the same time, the competent tax authorities to provide taxpayers with the address, zip code and recipient of the tax authorities required for mail declaration;

2, taxpayers to the competent tax authorities tax service hall to receive a paper "personal income tax return";

3. The taxpayer fills in the declaration form according to the requirements of filling in the form;

4. The taxpayer will put the copy of the declaration form and identity certificate into an envelope and mail it to the tax authorities by registered letter, fill in the address, zip code and recipient of the tax authorities provided by the competent tax authorities on the envelope, and fill in the words of individual income tax declaration at the position below the recipient;

5. The taxpayer asks the postal department for the receipt as the declaration evidence. A taxpayer may submit a tax payment certificate to the competent tax authority after filing an annual tax return and providing the relevant tax payment certificate and other materials to the competent tax authority, which shall issue it after examination and verification.