Personal income tax is a progressive tax rate. China's tax law stipulates that: for wages and salaries, the seven-level excess progressive tax rate of 3% to 45% shall be applied to calculate personal income tax; Income from production and operation of individual industrial and commercial households (including natural person investors of sole proprietorship enterprises and partnership enterprises) and income from contracted operation and lease operation of enterprises and institutions shall be calculated and paid at the five-level progressive tax rate of 5% to 35%. Taking wages and salaries as an example, this paper introduces the calculation method of progressive tax rate of personal income tax. Before calculating, let's take a look at the wage and salary tax rate table attached to personal income tax. Individual income tax rate table 1 (applicable to wages and salaries) Monthly taxable income tax rate (%) 1, not exceeding 1.500 yuan; The part exceeding 1500 yuan to 4,500 yuan; More than 4500 yuan to 9000 yuan; The part exceeding 9,000 yuan to 35,000 yuan, exceeding 35,000 yuan to 55,000 yuan. 30 6 The part that exceeds 55,000 yuan to 80,000 yuan 35 7 The part that exceeds 80,000 yuan 45 (Note: The monthly taxable income mentioned in this table refers to the balance of monthly income after deducting 3,500 yuan and additional expenses according to the provisions of Article 6 of this Law. For example, suppose that the monthly salary (income) of an enterprise manager is 13000 yuan. Among them, 20% of the salary is used as "three insurances and one gold" (8% for old-age insurance, 2% for medical insurance, 9% for unemployment insurance 1% and housing accumulation fund), and personal income tax is calculated every month. Step 1: Determine the taxable income for the whole month. When calculating taxable income, two factors should be considered. The first factor is the statutory deduction. The balance of monthly income after deducting 3500 yuan is taxable income. The second factor is the "three insurances and one gold" paid by individuals. Article 25 of the Regulations for the Implementation of the Individual Income Tax Law stipulates that, in accordance with state regulations, the basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund paid by individuals shall be deducted from the taxable income of taxpayers. The taxable income in the example =13000-3500-(13000× 20%) = 6900. Step 2: Calculate the tax payable. The taxable income calculated by dividing the monthly taxable income of 6900 yuan by the applicable first tax rate is 1500. The taxable income of "the part exceeding 1.500 yuan to 4,500 yuan" subject to the secondary tax rate is 3,000 yuan. The rest is the taxable income of 6900- 1500-3000 = 2400. The tax payable is 1500×3%+3000×. The partial tax rate from 0 yuan to 55,000 yuan is 25%, and so on. The above is the calculation principle of individual tax excess progressive tax rate. In practical work, in order to speed up the calculation, the fast derivation method will be introduced. (See attached People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.46 Tax Rate Table 20 1 1. The tax rate table has a quick deduction for each tax rate.