Income tax payable = taxable income * applicable tax rate

1. Taxable income = monthly income-5,000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.

2. Applicable tax rate: see figure.

Three, special additional deductions are as follows. For details, please refer to the special tax deduction;

1. Children's education: The related expenses for taxpayers' children to receive full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.

2. Continuing education: The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.

3. Serious illness medical treatment: in a tax year, the part of the taxpayer's medical expenses related to basic medical insurance that exceeds 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.

4. Housing loan interest: The first housing loan interest expenses incurred by taxpayers or their spouses using personal housing loans or housing accumulation funds from commercial banks to purchase houses for themselves or their spouses in China shall be deducted at a fixed rate of RMB 1 000 per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.

5. Housing rent: The housing rent expenses incurred by taxpayers who do not own houses in the main working cities can be deducted according to the following standards:

(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;

(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.

6. Support for the elderly: The taxpayer's support expenses for supporting one or more dependents shall be uniformly deducted according to the following standards:

(a) the taxpayer is an only child, according to the standard of 2000 yuan per month;

(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents.

If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.