With the arrival of the new year, many policies in our country have been changed, including the new personal income tax standards that everyone is very concerned about. So everyone knows what the new personal income tax standards are. In order to help everyone better understand the relevant legal knowledge, the editor of Hualv.com has compiled relevant content, hoping to be helpful to you.
1. New personal income tax standards
1. If the salary range is between 1-5,000 yuan, including 5,000 yuan, the applicable personal income tax rate is 0%;
< p>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 8,000-17,000 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, personal income tax is applicable The tax rate is 30%;
7. If the salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;
8. The salary range is 85,000 yuan If the amount exceeds RMB 1, the applicable personal income tax rate is 45%.
2. What is personal income tax?
On June 19, 2018, the draft amendment to the Personal Income Tax Law was submitted to the third meeting of the Standing Committee of the 13th National People’s Congress for deliberation. This is a personal tax law This is the seventh overhaul since its introduction in 1980. The draft decision of the Standing Committee of the National People's Congress on amending the Personal Income Tax Law was submitted to the fifth meeting of the Standing Committee of the Thirteenth National People's Congress for review on August 27, 2018. According to the draft decision, the basic deduction standard is planned to be 60,000 yuan per year, or 5,000 yuan per month, and the new tax rate range from 3% to 45% remains unchanged.
On August 31, 2018, the decision to amend the Personal Income Tax Law was passed. The starting point is 5,000 yuan per month. The latest starting point and tax rate will be implemented on October 1, 2018.