If citizens don't know how much personal income tax they should pay, they can first determine whether they have reached the threshold of personal income tax. If so, they can be calculated according to the calculation formula of personal income tax. I. Calculation Method of Personal Income Tax in 2022 The latest calculation method of personal income tax in 2022 can be found in the latest and most comprehensive tax rate table, withholding calculation and reporting method. 1. declare the year-end bonus separately: tax payable = annual one-time bonus income × applicable tax rate-quick deduction (see table 1). 2. Declare the year-end bonus as comprehensive income: tax payable = (annual income-expense deduction-additional deduction-special additional deduction-other deduction) × tax rate-quick deduction (see Table 2). Year-end award 20265438+. For example, the employee's monthly salary 1.2 million. 144,000 yuan year-end bonus will be paid in 20021year: payroll tax =1.20,000×12 months =1.44,000×10%-2520 quick deduction =/. +04 190 yuan, total: 26,070 yuan, monthly salary of employees12,000 yuan. In 2022, the year-end bonus will be awarded144,000 yuan: payroll tax =( 12000× 12 months+144,000 yuan). = 288 million× 20%-16920 fast deduction = 40,680 yuan; Overpayment in 2022 compared with 202 1 year: 40,680 yuan-26,070 yuan = 146 10 yuan; Two. Personal income tax inquiry (1) specific business process. According to the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Interim Measures for the Administration of Taxpayers' Tax-related Confidential Information (Guo Shui Fa [2008] No.93) and the Notice of Beijing Local Taxation Bureau transmitting State Taxation Administration of The People's Republic of China on Printing and Distributing the Interim Measures for the Administration of Taxpayers' Tax-related Confidential Information (Na [2009] No.82), taxpayers need to carry forms and materials: 1, and fill in the complete Taxpayer. 2. The original and photocopy of the valid ID card of the inquirer. Note: The inquirer should be the legal representative or financial controller of the enterprise. If the taxpayer authorizes others to inquire on his behalf, the original and photocopy of the power of attorney signed by the taxpayer himself (i.e. legal person or finance) and the valid identity certificate of the agent shall be submitted; If the inquirer is the mortgagee or pledgee, the original and photocopy of the legal and effective mortgage contract or pledge contract shall also be provided. The power of attorney and the copy of ID card are A4 paper, and the power of attorney should be stamped with the official seal. All copies should be marked with the words "completely consistent with the original" and stamped with the official seal. Three. What kind of income can be exempted from personal income tax 1? Subsidies and allowances issued in accordance with the unified provisions of the state? Subsidies and allowances paid in accordance with the unified regulations of the state refer to special government allowances, academician allowances and senior academician allowances paid in accordance with the regulations of the State Council, and other subsidies and allowances exempted from individual income tax as stipulated by the State Council. 2. Personal welfare expenses The Individual Income Tax Law stipulates that welfare expenses are exempt from personal income tax. Among them, welfare funds accrued beyond the proportion or base stipulated by the state, various subsidies and subsidies paid to individuals from trade union funds do not belong to the scope of tax-free welfare funds, and personal income tax should be levied. 3. One-child subsidies and child care subsidies According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on Several Issues Concerning the Collection of Individual Income Tax, individuals obtain one-child subsidies and child care subsidies according to the prescribed standards, and no individual income tax is levied. However, the part exceeding the prescribed standard shall be incorporated into the company's salary income. 4. Travel Allowance According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Printing and Distributing the Provisions on Collecting Individual Income Tax, "travel allowance" does not belong to the subsidies and allowances of wages and salaries, or does not belong to the taxpayer's own income from wages and salaries, and no individual income tax is levied. 5. Dividends and Bonuses of Listed Companies According to the Notice on Relevant Issues Concerning Differentiating Individual Income Tax Policies for Dividends and Bonuses of Listed Companies, if an individual obtains shares of a listed company from the public offering and transfer market and holds them for more than 1 year, the dividend income will be temporarily exempted from taxation. 6. "Five insurances and one gold" and "Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Individual Income Tax Policies for Basic Old-age Insurance, Basic Medical Insurance, Unemployment Insurance and Housing Provident Fund" stipulate that the basic medical insurance and unemployment insurance actually paid by enterprises and institutions according to the payment ratio or method stipulated by the people's government of the country or province (autonomous region or municipality directly under the Central Government) are allowed to be deducted from the personal taxable income. The housing provident fund actually paid by units and individuals within the range of no more than the average monthly salary of employees in the previous year 12% is allowed to be deducted from the personal taxable income. 7. Personal Donation According to Article 6 of the Individual Income Tax Law: individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. Article 19 of the Regulations for the Implementation of the Individual Income Tax Law stipulates that the term "individuals donating their income to charities such as education, poverty alleviation and poverty alleviation" mentioned in the third paragraph of Article 6 of the Individual Income Tax Law means that individuals donate their income to charities such as education, poverty alleviation and poverty alleviation through public welfare social organizations and state organs in China; Taxable income refers to the taxable income before deducting donations. According to the law, it can be known that the payment of individual income tax is equal to the monthly taxable income multiplied by the tax rate MINUS the quick deduction, which is the taxable amount of individual income tax. Refer to the above method for calculation.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, plus the balance after special additional deductions 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 remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. (3) For 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, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the 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. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.