Personal income tax rate:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
Individual income tax rate table 1 (applicable to comprehensive income)
Note 1: The annual taxable income mentioned in this table refers to the income of individual residents in each tax year, after deducting expenses of 60,000 yuan, special additional deductions, special additional deductions and other deductions determined according to law in accordance with the provisions of Article 6 of this Law.
Note 2: Non-resident individuals' income from wages, salaries, labor remuneration, royalties and royalties shall be converted monthly according to this table to calculate the taxable amount.
Personal income tax rate table 2 (applicable to operating income)
Note: The annual taxable income mentioned in this table refers to the total income in each tax year after deducting costs, expenses and losses in accordance with the provisions of Article 6 of this Law.
Extended data
Taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.
Note: The new tax law will take effect on1October 20 19 1 day, and the latest tax threshold and tax rate will take effect on1October 20 18 1 day. According to the provisions of the new tax law, from 20 1 810/0 month1to 201812 February 3 1, the income from taxpayers' wages and salaries is subject to the individual income tax rate.
individual income tax
After 2000, the salary 1-500 yuan, with a tax deduction rate of 5%; 500-2000 yuan, the tax deduction ratio is10%; 2000-5000 yuan, discount rate 15%.
Four golden combinations
(If the salary is 600 yuan/month)
Endowment insurance = salary × 6%+ salary × 25.5% = 600× 6%+600× 25.5% = 36+153 =189.
Medical insurance = salary×1%+salary× 5.5% = 600×1%+600× 5.5% = 6+33 = 39.
Unemployment insurance = salary × 1%+ salary ×1%= 600×1%+600×1%= 6+6 =12.
Housing accumulation fund = salary ×7%+ salary ×7% =600×7%+600×7%=42+42=84.
Salary after excluding four gold = salary-the sum of all individual contributions.
Salary proportion
Pension 6% 25.5%
Unemployment insurance 1%
Medical insurance premium 1% 5.5%
Housing accumulation fund 7% 7%
"Four gold" refers to endowment insurance, housing accumulation fund, unemployment insurance and medical insurance.
The "four funds" are compulsory social insurance promulgated and implemented by government departments. Where the "four gold" provisions apply to this unit, they must be unconditionally implemented. It is also the basic social obligation that the applicable unit must undertake and the basic right that the workers should enjoy.
Tax misery index ranks second in the world.
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