Salary pre-tax deduction ratio:1-5,000 yuan, the personal income tax rate is 0%; Between 5000-8000 yuan, the applicable personal income tax rate is 3%; Within the range of 8000- 17000 yuan, the personal income tax rate is10%; 17000-30000 yuan, personal income tax rate is 20%; Between 30,000 and 40,000 yuan, the personal income tax rate is 25%.
The basic process of tax payment
(1) After obtaining the business license, the taxpayer shall apply to the competent tax authorities for tax registration as required, and the tax authorities shall issue tax registration certificates;
(2) After the taxpayer has gone through the tax registration, determine the competent tax collector, accountant and tax collector;
(3) Taxpayers purchase and use invoices in accordance with the provisions of the invoice management system, and establish an internal invoice management system;
(4) Taxpayers shall truthfully declare and pay taxes to the competent tax authorities on schedule, and submit relevant statements and materials as required;
(5) Taxpayers shall pay the tax payable to the state treasury on schedule within the prescribed time limit;
(6) Taxpayers conduct self-inspection of tax payment according to the requirements of the tax authorities, and are obliged to accept regular or irregular inspections by the tax authorities.
1-5,000 yuan, and the personal income tax rate is 0%;
Between 5000-8000 yuan, the applicable personal income tax rate is 3%;
Within the range of 8000- 17000 yuan, the personal income tax rate is10%;
17000-30000 yuan, personal income tax rate is 20%;
Between 30,000 and 40,000 yuan, the personal income tax rate is 25%.
Legal basis:
Article 3 of the Individual Income Tax Law of People's Republic of China (PRC) is subject to an excess progressive tax rate of 3% to 45% (the tax rate table is attached); For operating income, the excess progressive tax rate of 5% to 35% is applicable (the tax rate table is attached); 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%.