Comprehensive income (income from wages and salaries, income from remuneration for labor services, income from royalties) is subject to a progressive tax rate of 7 levels, and tax is calculated according to the monthly taxable income. The tax rate is graded according to the taxable income of individual's monthly salary and salary, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

Provisions on consolidated tax deduction:

1, the income from labor remuneration is the balance of income minus 20% expenses.

2, individual residents get remuneration for labor services, and wages, salary income; The income from remuneration and royalties are combined into comprehensive income, and the taxable income is the balance after deducting expenses of 60,000 yuan from the income in each tax year and special deductions, special additional deductions and other deductions determined according to law. For comprehensive income, the progressive tax rate of 3% to 45% is applicable.

Extended data:

Provisions on tax deduction of labor remuneration:

1. When paying personal labor remuneration to residents, personal income tax shall be withheld monthly or in advance according to relevant methods (specific methods and other policies): if the income from labor remuneration belongs to one-time income, the income shall be obtained once; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.

2, individual residents to obtain comprehensive income, such as the need for settlement, should be in the next year from March 1st to June 30th for settlement.

3. For the income from personal remuneration of non-residents, the taxable income shall be based on the amount of each income, and the taxable amount shall be calculated by applying the comprehensive income tax rate table after monthly conversion.

4. Labor remuneration belongs to external labor service, and personal provision of labor service to the unit belongs to the category of value-added tax, and an ordinary invoice should be issued.

Guangdong tax bureau-wages, salaries and labor remuneration are combined as comprehensive income.

Baidu encyclopedia-personal income tax