An annual income of RMB 100,000 is subject to personal income tax. The specific tax amount must be calculated based on the tax rate and deduction items stipulated in the tax law.

1. Understand the basic provisions of personal income tax

Personal income tax is a tax levied on personal income. Its tax rate and collection method are determined according to the national tax law. In China, the Personal Income Tax Law stipulates that different levels of income correspond to different tax rates, and also stipulates various items that can be deducted before tax, such as children's education, support for the elderly, etc.

2. Calculate taxable income

For an annual income of 100,000, you first need to subtract various items that can be deducted before tax, such as social security, provident fund, special additional deductions, etc., to get Taxable income.

3. Determine the applicable tax rate

The applicable tax rate can be determined based on the taxable income. China's Personal Income Tax Law stipulates seven levels of progressive tax rates. The higher the income, the higher the tax rate.

4. Calculate the tax payable

Multiply the taxable income by the applicable tax rate and subtract the quick calculation deduction (if any) to get the tax payable of taxes.

In summary:

The personal income tax that needs to be paid for an annual income of 100,000 needs to be calculated according to the tax rate and deduction items stipulated in the tax law. The specific tax amount depends on the individual's tax situation and tax law regulations. When calculating taxes, you need to first determine the taxable income, then determine the applicable tax rate based on the taxable income, and finally calculate the tax payable.

Legal basis:

"Individual Income Tax Law of the People's Republic of China"

Article 2 stipulates:

The following are Individual income shall be subject to personal income tax: (1) Income from wages and salaries; (2) Income from labor remuneration; (3) Income from author remuneration; (4) Income from royalties; (5) Business income; (6) Interest, Income from dividends and bonuses; (7) Income from property leasing; (8) Income from property transfer; (9) Incidental income.

"Personal Income Tax Law of the People's Republic of China"

Article 3 stipulates:

Personal income tax rates: (1) Comprehensive income, applicable The excess progressive tax rate is from 3% to 45%; (2) Business income is subject to the excess progressive tax rate from 5% to 35%; (3) Interest, dividends, bonus income, property Income from leasing, income from property transfer and incidental income are subject to a proportional tax rate of 20%.