Taxes payable = taxable income of the whole month * tax rate-quick deduction = (payable salary-four gold)-2000 paid salary = payable salary-four gold-tax payment 1. Applicable series of production and business income of individual industrial and commercial households and income from contracted operation and leased operation of enterprises and institutions (including tax income) tax rate% quick deduction (yuan) (1) 502 not exceeding 5,000 yuan, the part exceeding 5,000 yuan to 10,000 yuan,10,250 three exceeding 10,000 yuan to 30, 20 1 250,4,304,250,5,500,5,356,750,2. Income from wages and salaries, the balance after deducting expenses of 2,000 yuan from monthly income, is taxable income. Monthly taxable income (including tax income) tax rate% quick deduction (yuan) No more than 502 in 500 yuan and 2000 yuan in 500 yuan 1 0 25 3 More than 2,000 yuan to 5,000 yuan 15 1 25 four more than 5000 yuan to 20000 yuan 20 375 five more than 20000 yuan to 40000 yuan 25 1 375 six more than 40,000 yuan to 60,000 yuan 30,375 seven more than 60,000 yuan to 80,000 yuan 35 6375 eight more than 80,000 yuan to 1 00000 yuan 40 10375 nine over 100000 yuan 45 15375 3. The taxable income is the income from contracted operation and lease operation of enterprises and institutions, which is the total income of each tax year after deducting necessary expenses. Four, income from labor remuneration, income from royalties, income from property leasing, each income does not exceed 4000 yuan, the deduction of fees 800 yuan; If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income. Monthly taxable income (including tax income) tax rate% quick deduction (yuan)-2002 that does not exceed 20,000 yuan, 30 2 that exceeds 20,000 yuan to 50,000 yuan, 000 3 Analysis of the part exceeding 50,000 yuan 40 7,000: According to the state regulations, if the income from labor remuneration does not exceed 4,000 yuan each time, the 800 yuan will be deducted; If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income. Income from remuneration for services shall be taxed at a proportional rate of 20%. If the one-time income from labor remuneration is abnormally high, an additional levy may be imposed. Abnormal high one-time income from labor remuneration means that an individual receives labor remuneration at one time and his taxable income exceeds 20,000 yuan. For the part where the taxable income of an individual who receives labor remuneration at one time exceeds 20,000 yuan to 500 million yuan, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then 50% shall be levied according to the taxable amount; More than 500 million yuan, plus one hundred percent. Five, the income from the transfer of property, after deducting the original value of the property and reasonable expenses from the income from the transfer of property, is the taxable income. Six, interest, dividends, bonuses, accidental income and other income, the amount of income for each taxable income. The part donated by individuals to education and other public welfare undertakings shall be deducted from taxable income in accordance with the relevant provisions of the State Council. For taxpayers who have no domicile in China but get income from wages and salaries in China, and taxpayers who have domicile in China but get income from wages and salaries outside China, additional deductions can be determined according to their average income level, living standard and exchange rate changes. The applicable scope and standards of additional deductions are stipulated by the State Council. < /p>