A sole proprietorship enterprise is an important economic subject in China's economic system. Therefore, no matter its establishment, operation or dispute resolution, the parties concerned must understand the income tax calculation method of the sole proprietorship enterprise. However, due to the particularity of the sole proprietorship enterprise, the law of our country has made different provisions on its income tax calculation method from that of limited liability companies and joint stock limited companies. The following is a detailed introduction to the latest income tax rate table of sole proprietorship enterprises in 2022.

I. Sole proprietorship enterprises According to the relevant provisions of China's tax law, sole proprietorship enterprises levy personal income tax on the items of "income from production and operation of individual industrial and commercial households". The tax rate table is as follows:

(a) the annual taxable income does not exceed 15000 yuan, the tax rate is 5%, and the quick deduction is 0;

(2) If the annual taxable income exceeds15,000 yuan to 30,000 yuan, the tax rate will be 10%, and 750 will be deducted quickly;

(3) If the annual taxable income exceeds 30,000 yuan to 60,000 yuan, the tax rate is 20%, and the quick deduction is 3,750 yuan;

(4) If the annual taxable income exceeds 60,000 yuan to10,000 yuan, the tax rate is 30%, and the quick deduction is 9750;

(5) If the annual taxable income does not exceed100000 yuan, the tax rate is 35%, and the quick deduction is14750;

Two. Provisions on Issues Concerning the Adjustment of Pre-tax Deduction Standards for Individual Income Taxes of Individual Industrial and Commercial Households, Sole proprietorships and Partnerships (Caishui [2008] No.65);

(1) When individual income tax is levied on the income from the production and operation of individual industrial and commercial households, sole proprietorship enterprises and partnership investors according to law, the standard for deducting the expenses of individual industrial and commercial households, sole proprietorship enterprises and partnership investors is uniformly determined to be 24,000 yuan/year (2,000 yuan/month).

(2) Reasonable wages and salaries actually paid to employees by individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises are allowed to be deducted according to the facts before tax.

(3) Trade union funds, employee welfare funds and employee education funds allocated by individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises shall be deducted according to the facts within the standards of 2%, 14% and 2.5% of total wages and salaries respectively.

(4) The advertising expenses and business promotion expenses incurred by individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises in each tax year, which do not exceed 0/5% of the sales (business) income of that year, can be deducted according to the facts; The excess shall be allowed to be carried forward and deducted in future tax years.

(5) Entertainment expenses directly related to production and operation incurred by individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises in each tax year shall be deducted according to 60% of the amount incurred, but the maximum amount shall not exceed 5‰ of the sales (business) income of that year.

The above is the latest knowledge about the income tax rate table of sole proprietorship enterprises in 2022. The relevant provisions of China's tax law stipulate the calculation method of income tax for sole proprietorship enterprises. According to the different taxable income of the whole year, it is divided into five grades, and different tax rates are applicable. At the same time, different expense deduction items have different standards. Only by knowing these standards in detail can we accurately calculate the tax payable of a sole proprietorship enterprise.