We know that the state has clear regulations on personal income tax. The amount of personal income tax is calculated based on the salary of employees. So what is the tax rate table for personal income tax? Let me explain below I will explain the relevant content to you for your reference and study. I hope it will be helpful to everyone.

1. Personal income tax rate table 1. If the salary range is between 1-5,000 yuan, including 5,000 yuan, the applicable personal income tax rate is 0%; 2. If the salary range is between 5,000-8,000 yuan , including 8,000 yuan, the applicable personal income tax rate is 3%; 3. If the salary range is between 8,000-17,000 yuan, including 17,000 yuan, the applicable personal income tax rate is 10%; 4. The salary range is between 17,000-30,000 yuan , including 30,000 yuan, the applicable personal income tax rate is 20%; 5. If the salary range is between 30,000-40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%; 6. The salary range is between 40,000-60,000 yuan , including 60,000 yuan, the applicable personal income tax rate is 30%; 7. If the salary range is between 60,000-85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%; 8. If the salary range is above 85,000 yuan, the personal income tax rate is applicable The income tax rate is 45%.

2. Scope of personal income According to the "Individual Income Tax Law of the People's Republic of China", the following personal income must be subject to personal income tax: (1) Wage and salary income; (2) Labor services Income from remuneration; (3) Income from royalties; (4) Income from royalties; (5) Income from operations; (6) Income from interest, dividends, bonuses; (7) Income from property leasing; (8) Income from property transfer; (9) ) incidental income. Income from wages and salaries; income from remuneration for labor services; income from author remuneration; income from royalties (hereinafter referred to as comprehensive income) shall be combined to calculate personal income tax in the tax year; if there is a withholding agent, the withholding agent shall calculate it on a monthly or monthly basis. Taxes are withheld and paid in advance on a case-by-case basis; if final settlement is required, the final settlement shall be made between March 1 and June 30 of the year following when the income is obtained. Personal income tax is calculated on a monthly or itemized basis for non-resident individuals' income from wages and salaries; income from remuneration for labor services; income from royalties and royalties, and no final settlement is required.

3. Applicable tax rates for personal income (1) Comprehensive income, an excess progressive tax rate of 3% to 45% is applicable; (2) Business income, an excess progressive tax rate of 5% to 100% is applicable An excess progressive tax rate of 35%; (3) Interest, dividends, bonus income, property rental income, property transfer income and incidental income are subject to a proportional tax rate of 20%.

IV. Special circumstances: If the comprehensive income obtained by a resident individual from January 1, 2019 to December 31, 2023, the annual comprehensive income does not exceed 120,000 yuan and needs to be settled and paid back tax, Or if the annual final settlement and payment of back taxes does not exceed 400 yuan, resident individuals are exempt from the final settlement of personal income tax. This exception applies when resident individuals obtain comprehensive income and the withholding agent fails to withhold and prepay taxes in accordance with the law.

5. Scope of personal income tax withholding obligation The withholding agent refers to the unit or individual who pays income to the individual. (1) When a withholding agent pays the following income to an individual, he or she must file a personal income tax withholding declaration for all individuals: 1. Income from wages and salaries; 2. Income from remuneration for services; 3. Income from author remuneration; 4. Income from royalties ; 5. Income from interest, dividends, bonuses; 6. Income from property leasing; 7. Income from property transfer; 8. Incidental income. (2) Withholding agent under special circumstances 1. For personal income tax derived from the transfer of personal equity, the transferee shall be the withholding agent. The tax authority where the invested enterprise is located shall be the competent tax authority. 2. For personal income tax on income from the transfer of restricted shares, the securities institution where the individual shareholder opens an account shall be the withholding agent, and the tax authority where the securities institution is located shall be the competent tax authority. 3. When an individual receives an annuity, the annuity custodian withholds and pays personal income tax. 4. The auction unit is responsible for withholding and paying the personal income tax payable on the proceeds from the auction of personal property, and shall file tax returns with the competent tax authorities where the auction unit is located in accordance with regulations. Through the above explanation, we can understand that the current personal tax threshold has been adjusted, and the tax individuals need to pay will be less than before. This way there will be less pressure.