Taxable amount = (salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.

1. Current tax calculation method:

Personal income tax payable = (taxable income-deduction standard) * applicable tax rate-quick deduction

If it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;

For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and 25 is deducted for quick calculation.

For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125.

For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375.

For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1.375.

For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3375.

For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6375.

For the part exceeding 80,000 yuan to 100000 yuan, the tax rate is 40%, and the quick deduction is 10375.

For the part exceeding 100000 yuan, the tax rate is 45%, and the quick deduction is 15375.

2.20 11adjusted 7-level excess progressive tax rate since September1:the deduction is 3,500 yuan.

Quick deduction of taxable income tax rate for the whole month (yuan)

The monthly tax payable shall not exceed 1500 yuan 3% 0.

The monthly tax payable exceeds 1500 yuan to 4,500 yuan 10% 105.

20% of the monthly tax payable exceeding 4500 yuan to 9000 yuan.

The monthly tax payable is more than 9000 yuan to 35000 yuan, 25% 1005.

The monthly tax payable exceeds 35,000 yuan to 55,000 yuan, 30% 2,755.

The monthly tax payable exceeds 55,000 yuan to 80,000 yuan, 35% 5505.

The monthly tax payable exceeds 80,000 yuan 45% 13505.

1. Income subject to individual income tax

Personal income tax shall be paid on the following personal income: income from wages and salaries; Income from the production and operation of individual industrial and commercial households; Income from contracted operation and lease operation of enterprises and institutions; Income from labor remuneration; Remuneration income; Royalty income; Income from interest, dividends and bonuses; Property rental income; Income from property transfer; Accidental income; Other income determined by the finance department of the State Council.

2, do not need to pay personal income tax income

The following personal income shall be exempted from personal income tax:

(1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, ministries and commissions in the State Council, units of the People's Liberation Army at or above the army level in China, and foreign and international organizations.

(2) Interest on government bonds and financial bonds issued by the state;

(3) Subsidies and allowances issued in accordance with the unified provisions of the state;

(four) welfare funds, pensions and relief funds;

(5) Insurance compensation.

(6) Military transfer fees and demobilization fees;

(seven) in accordance with the unified provisions of the state to pay the cadres and workers resettlement fees, retirement wages, retirement living expenses;

(eight) bonuses obtained by individuals for reporting and investigating various illegal and criminal acts; Withholding and remitting fees obtained by individuals when handling tax withholding and remitting procedures. (Temporary exemption)

I. Calculation of Taxable Amount of Income from Wages and Salaries

For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 2000 yuan. Income from wages and salaries shall be taxed at an excessive progressive rate of 5% to 45%.

According to state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium, housing accumulation fund, industrial injury insurance and maternity insurance (commonly known as "five insurances and one gold") paid by units and individuals are deducted from the taxable income of taxpayers.

Two. Calculation of taxable amount of income from labor remuneration

If the income from labor remuneration does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

Income from remuneration for services shall be taxed at a proportional rate of 20%. For the part where the taxable income exceeds 20,000 yuan to 50,000 yuan when an individual receives labor remuneration at one time, the taxable amount shall be calculated in accordance with the provisions of the tax law, and then levied at 50% of the taxable amount; More than 50,000 yuan, plus 100%.

Income from remuneration for labor services, if it is a one-time income, shall be obtained in one lump sum; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.

See Table 2-4 for the applicable tax rate table for income from labor remuneration.

Table 2-4: Table of Applicable Tax Rates for Income from Labor Remuneration

Quick deduction of taxable income tax rate (%)

1 200 does not exceed 20,000 yuan.

2 The part exceeding 20,000 yuan to 50,000 yuan is 302,000 yuan.

3 The part exceeding 50,000 yuan is 407,000 yuan.

Taxable amount of labor remuneration (within 4000 yuan) = (labor remuneration -800) × 20%

Taxable amount of labor remuneration (above 4000 yuan) = labor remuneration × (1-20% )× tax rate-quick deduction.

The income from directors' fees obtained by individuals as directors belongs to the nature of income from labor remuneration, and personal income tax is levied according to the income from labor remuneration.

Income from wages and salaries belongs to non-independent individual labor activities, that is, the remuneration obtained from working and employment in organs, organizations, schools, troops, enterprises and institutions and other organizations; Income from labor remuneration refers to the remuneration obtained by individuals who independently engage in various skills and provide various services. The main difference between the two is that the former has the relationship between employment and being employed, while the latter does not.

Three, the calculation of the taxable amount of remuneration income

Every time the income does not exceed 4,000 yuan, 800 yuan will be deducted from the remuneration income; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The income from remuneration for writing shall be taxed at a proportional rate of 20%, with a reduction of 30% according to the taxable amount.

Taxable amount of remuneration (below 4000 yuan) = (income from remuneration -800) × 20% × (1-30%)

Taxable amount of remuneration (above 4,000 yuan) = remuneration income × (1-20% )× 20 %× (1-30%)

The unit that pays remuneration shall withhold and remit individual income tax when paying remuneration.

Four, the calculation of taxable income of property lease

Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. Income from property leasing is subject to a proportional tax rate of 20%. The income from property lease is the income obtained within one month. At present, the personal income tax rate of individual rental housing is 10%.

When calculating and paying personal income tax, the following expenses should be deducted from the income from property leasing obtained by individuals in turn: ① taxes paid in the process of property leasing;

(2) The repair cost of the leased property actually paid by the taxpayer;

(3) The expense deduction standard stipulated by the tax law.

Verb (abbreviation of verb) Calculation of taxable income from property transfer

For income from property transfer, the taxable income shall be the balance of the income from property transfer after deducting the original value of the property and reasonable expenses. Income from property transfer is subject to a proportional tax rate of 20%.

Personal income tax is temporarily exempted from the income obtained by individuals from transferring shares of listed companies.

Calculation of taxable amount of auction property income with intransitive verb

Personal auction of other properties other than the original and photocopy of written works shall take the balance of the transfer income after deducting the original value and reasonable expenses of the property as taxable income, and pay personal income tax at the rate of 20% according to the item of "income from property transfer".

Personal income tax payable by auction of personal property shall be withheld and remitted by the auction unit, and shall be declared and paid to the competent tax authorities where the auction unit is located according to regulations.

Seven. Calculation of Taxable Amount of Royalty Income

If the royalty income does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. Income from royalties shall be taxed at a proportional rate of 20%.

The formula for calculating the taxable amount of royalties below 4,000 yuan is:

Taxable amount = (royalty income -800) × 20%

The formula for calculating the taxable amount of royalties above 4000 yuan is:

Taxable amount = royalty income × (1-20% )× 20%

Eight. Calculation of Taxable Amount of Interest, Dividend and Bonus Income

Income from interest, dividends and bonuses shall be taxed at a rate of 20%. For income from interest, dividends and bonuses, the taxable income shall be the amount of each income. Interest income generated from savings deposits after June 9, 2008 (including June 9, 2008) is temporarily exempted from personal income tax.

Nine. Calculation of taxable amount of unexpected income and other income

Accidental income and other income are subject to a proportional tax rate of 20%. For accidental income and other income, the taxable income shall be the amount of each income.