my country’s personal income tax standards will be deducted in 2022. my country’s current threshold for personal income tax is 5,000 yuan. When salary income reaches the standard of 5,000 yuan, personal income tax will be levied on the excess part in accordance with the law. In addition to wages, there are comprehensive income, operating income, interest, dividends, and bonus income. Income from property leasing is levied at the personal income tax rate.
Personal income tax rate standards:
1. If the salary range is between 1-5,000 yuan, including 5,000 yuan, the applicable personal income tax rate is 0%.
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 yuan and 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, the applicable personal income tax rate is 30%.
7. If the salary range is between 60,000-85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%.
8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%.
How to pay personal income tax:
1. If there is a withholding agent, the withholding agent will deduct the payment from the salary;
2. If there is no withholding agent, a tax return must be submitted to the tax authorities and the tax paid within the 15th day of the month after the income is obtained;
3. Resident individuals must provide special surcharges to the withholding agent. If the information is deducted, the withholding agent shall deduct the prepaid tax in accordance with the regulations when withholding the tax on a monthly basis and shall not refuse;
4. Non-resident individuals obtain income from wages and salaries, income from remuneration for labor services, and income from author remuneration and royalties income, if there is a withholding agent, the withholding agent will withhold and pay the tax on a monthly or per-time basis, and no settlement will be made;
5. Personal income tax is based on The income earner is the taxpayer, and the unit or individual who pays the income is the withholding agent.
Legal basis:
"Personal Income Tax Law of the People's Republic of China"
Article 3: Personal income tax rate:
< p>(1) Comprehensive income is subject to an excess progressive tax rate of 3% to 45% (tax rate table is attached);(2) Business income is subject to a progressive tax rate of 5% to 45%. An excess progressive tax rate of 35% (tax rate table is attached);
(3) Interest, dividends, bonus income, income from property rental, income from property transfer and incidental income are subject to a proportional tax rate. is twenty percent.