1. What is the standard of individual tax payment?
The personal income tax rate is the ratio of personal income tax to taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard. The exemption amount will be raised from the current 3,500 yuan to 5,000 yuan, and the progressive tax rate will be 3% to 45%.
1, the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%;
2. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%;
3. If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%;
4. If the salary is between 17000 yuan and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%;
5. If the salary is between 30,000 yuan and 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;
6. If the salary is between 40,000 yuan and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%;
7. If the salary is between 60,000 yuan and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;
8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%.
2. Do retirees need to pay personal income tax on their wages?
Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. According to the Individual Income Tax Law of People's Republic of China (PRC) and the Reply of State Taxation Administration of The People's Republic of China on Personal Income Tax Issues Concerning Retirees' Bonus Subsidies Other than Retirement Wages (Guo Fa [2008] No.723), retirees' pensions are exempt from personal income tax, and the rest of personal income, such as labor remuneration, various subsidies and bonuses, is taxable.
Third, how to declare personal income tax
The declaration process of individual tax includes registering individual account, selecting declaration items, filling in declaration information and completing tax payment. It is worth mentioning that at present, the new tax types support a variety of tax declaration operations, including online declaration, counter handling of tax departments and mailing tax returns. Personal income tax is an obligation that every citizen should fulfill, and relevant taxes and fees should be paid on time.
1. The applicant downloads the client of the tax management system by himself and fills in relevant information, such as the name of the company he works for.
2. After successfully entering the declaration entrance, the applicant can choose to fill in the entrance of wages and salaries;
3. The applicant can fill in relevant actual data;
4. After filling in the information, click the tax operation. After the system calculation is successful, the applicant can click the pre-filled deduction;
5. After the applicant submits the application, an automatic pop-up box will appear to remind the applicant to check the relevant information, and then proceed to the next operation after confirmation;
6. After the declarant clicks Submit of the declaration form, the system will prompt whether the declaration is successful.
The above is the relevant content of personal tax standards compiled by Bianxiao Station of Law Express. To sum up, we know that the payment standard of personal income tax is calculated at 5000 yuan. Whether it is a company or an individual, as long as your income is high, the corresponding personal income tax will be more.