How to inquire about personal income tax?
Personal income tax is withheld and remitted by the company and paid by the company's financial report every month, so you need to check your withholding tax in the company's payroll. If a personal tax payment certificate is required for loans or other purposes, it is necessary to entrust the company's finance department to the tax bureau to issue a personal income tax payment certificate.
Tax-free amount
The public misunderstood the "starting point". The correct statement should be "personal income tax exemption". There is a strict difference between "threshold" and "exemption amount":
The so-called threshold is that the tax object reaches the boundary where the tax amount begins to be taxed. When the amount of the taxable object does not reach the threshold, no tax will be levied. Once the amount of tax object reaches or exceeds the threshold, it is necessary to tax the whole amount, not just the part that exceeds the threshold.
The so-called exemption amount is the amount exempted from taxation in the total amount of tax objects. It is the amount deducted in advance from the total amount of the taxable object according to certain standards. The exemption amount is not taxed, only the part that exceeds the exemption amount is taxed.
The difference between the two is: suppose the figure is 2000 yuan, and your monthly salary is 200 1 yuan. If it is tax-free, 2000 yuan will be exempted, and only the excess 1 yuan will be paid. If it is the threshold, 2000 yuan is not enough, but the part exceeding 2000 yuan will be paid in full, that is, the tax will be paid at 200 1 yuan.
Applicable tax rate
Personal income tax has three different tax rates according to different tax items:
Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) is subject to a 7-level progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.
Operating income is subject to 5 levels of excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.
Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.