The salary personal income tax quick calculation deduction table is formulated based on the specific circumstances of various deductions, exemptions and deductions stipulated in the Personal Income Tax Law, and is used to quickly calculate the amount of personal income tax payable.

The tax rates stipulated in the Personal Income Tax Law are progressive, so it is necessary to appropriately reduce the tax burden on workers according to their income levels. In order to facilitate the calculation of personal income tax, the State Administration of Taxation has formulated a quick calculation deduction table for personal income tax. This table contains quick calculation deductions and applicable tax rates for each income bracket. You can quickly calculate the amount of personal income tax payable by looking up the table. Take the 2023 personal income tax quick deduction table as an example. The table contains four levels of quick deductions and applicable tax rates: 1. 0 yuan to 6,000 yuan, the applicable tax rate is 3%, and the quick deduction is 0 yuan; 2. 6,000 yuan to 42,000 yuan, the applicable tax rate is 10%, and the quick calculation deduction is 210 yuan; 3. 42,000 yuan to 66,000 yuan, the applicable tax rate is 20%, and the quick calculation deduction is 1,410 yuan; 4. 66,000 yuan to 96,000 yuan, the applicable tax rate is 25%, the quick calculation deduction is 3,660 yuan; 96,000 yuan - 160,000 yuan, the applicable tax rate is 30%, the quick calculation deduction is 9,360 yuan; 160,000 yuan - 200,000, the applicable tax rate is 35%, the quick calculation deduction is 17,460 yuan; exceeds 2,000,000 yuan, the applicable tax rate is 45%, and the quick calculation deduction is 30,660 yuan. The personal income tax quick calculation deduction table is formulated to reduce the tax burden on workers and make taxation more reasonable and fair. However, it should be noted that the quick calculation deductions in this table are only rough estimates, and the actual tax payable needs to be calculated based on the specific circumstances of various deductions, exemptions and deductions.

Will the salary personal income tax quick calculation deduction table change? Yes. As various policies and tax rates stipulated in the Personal Income Tax Law are adjusted, the personal income tax quick calculation deduction table will also be adjusted accordingly. The specific adjustment time and extent will be announced on the official website of the State Administration of Taxation. Therefore, taxpayers need to keep abreast of the latest tax policies and related regulations when calculating personal income tax.

The Personal Income Tax Quick Calculation Deduction Table is formulated based on the specific circumstances of various deductions, exemptions and deductions stipulated in the Personal Income Tax Law, and can quickly calculate the amount of personal income tax payable. In actual operations, enterprises and individuals need to understand the policies and regulations regarding personal income tax and keep abreast of the latest tax policies and related regulations.

Legal basis:

"Personal Income Tax Law of the People's Republic of China" Article 2 The following personal income shall be subject to personal income tax: (1) Wage and salary income ; (2) Income from remuneration for labor services; (3) Income from royalties; (4) Income from royalties; (5) Income from operations; (6) Income from interest, dividends, and bonuses; (7) Income from property leasing; (8) Property Transfer income; (9) Incidental income. When a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; when a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, the personal income tax shall be calculated on a monthly or itemized basis. Calculate personal income tax. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.