1. How to deduct the personal income tax for the year-end bonus 1, and the applicable tax rate for the personal income tax for the year-end bonus: after the total amount of the year-end bonus/12, the applicable tax rate for the year-end bonus = total amount of the year-end bonus × applicable tax rate for the year-end bonus-quick deduction. 2. The calculation formula of payroll tax = (payroll income-"five insurances and one gold"-deduction) × applicable tax rate. The tax-free amount is 3,500 yuan, and the tax paid by the calculation method of excess progressive tax rate = monthly taxable income * tax rate-quick deduction, actual salary = payable salary-four gold-tax payment. Monthly taxable income = (salary payable-four gold) -35004, and the standard tax is deducted according to the threshold standard of 3500 yuan/month. 2. Personal income tax rate Personal income tax stipulates three different tax rates according to different tax items: 65,438+0. Income from wages and salaries shall be taxed at a progressive tax rate of 7 levels, and shall be taxed according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level. 2. Income from production and operation of individual industrial and commercial households and enterprises and institutions shall be subject to a progressive tax rate of 5 levels. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5. 3. Proportional tax rate. Personal income tax is levied on income from remuneration for authors, remuneration for labor services, royalties, interest, dividends, bonus income, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable. Among them, the proportional tax rate of 20% is applicable to the income from remuneration, and the tax payable is reduced by 30%; If the one-time income from labor remuneration is abnormally high, except for 20% tax, the part of taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount; More than 50,000 yuan, plus 100%.

Legal objectivity:

The calculation of taxable income in Article 6 of the Individual Income Tax Law: (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income of each tax year, and the balance after special additional deduction, special additional deduction and other deductions determined according to law, is taxable income; (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) Operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses; (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, after deducting 20% of the expenses, the balance is taxable income; (5) For income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer; (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.