The calculation formula of enterprise personal income tax: personal income tax = taxable income multiplied by tax rate-quick deduction, in which taxable income refers to the amount of personal income MINUS various deductions in a certain tax period. The tax rate is determined according to different intervals of personal income, and the tax rates in different intervals are also different. Quick deduction is a fixed value set to simplify calculation. Specifically, the personal income tax rate in China is divided into seven grades, namely 3%, 10%, 20%, 25%, 30%, 35% and 45%. The quick deduction is different according to different tax rates. It should be noted that personal income tax also involves some special calculation methods, such as different tax rates and deduction methods for specific income items. In addition, different regions may also have some local preferential policies and tax regulations.

Collection method:

1, sole proprietorship and partnership enterprises are subject to the method of verifying the taxable income rate of the industry, which is verified on an annual basis and paid on a monthly basis. Fixed-rate collection means that taxpayers can normally account for their total income or cost (expense) expenditure, or can calculate the total income or cost (expense) expenditure according to their production and operation factors, and the competent tax authorities refer to the general profitability of enterprises in the same industry and the same scale, according to

2, the implementation of the approved taxable income rate collection method, taxpayers engaged in multiple industries, regardless of whether their business projects are accounted for separately, should be determined according to their main projects.

To sum up, the enterprise individual income tax formula is an expression to calculate individual income tax according to taxable income, tax rate and quick deduction. The specific calculation results need to be determined according to the individual's specific situation and the applicable tax rate.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

the first

This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

the second

This law is applicable to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article

The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.