1. Personal income tax is divided into 7 grades.

Individual income tax is divided into seven grades, and the standard tax rate for individual income tax payment is divided into seven grades.

The classification standard of seven tax rates is based on the microscopic standard of taxable income. According to the difference of taxable income and range, the applicable tax rate is divided into seven grades: 3%, 20%, 25%, 30%, 35% and 45%.

The first file: the taxable income does not exceed 36,000 yuan, the tax rate is 3%, and the quick deduction is 0;

The second file: the taxable income exceeds 36,000 yuan and does not exceed144,000 yuan, and the applicable tax rate is10%; Quick deduction 2520;

The third file: the taxable income exceeds144,000 yuan and does not exceed 300,000 yuan, and the applicable tax rate is 20%; The quick release is16920;

The fourth stage: the taxable income exceeds 300,000 yuan and does not exceed 420,000 yuan, the applicable tax rate is 25%, and the quick deduction is 31920;

The fifth file: the taxable income exceeds 42,000 yuan and does not exceed 660,000 yuan, the applicable tax rate is 30%, and the quick deduction is 52,920;

The sixth file: the taxable income exceeds 660,000 yuan and does not exceed 960,000 yuan, and the applicable tax rate is 35%, with a quick deduction of 85,920;

Seventh file: the taxable income exceeds 960,000 yuan, and the applicable tax rate is 45%; The fast deduction fee is 18 1920.

The personal income tax rate is the ratio of personal income tax to taxable income. 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.

Second, the calculation method

legal ground

Article 6 of the Individual Income Tax Law of People's Republic of China (PRC)

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law;

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.

The tax threshold is 5000 yuan, taxable income = monthly income -5000 yuan (exemption)-special deduction (three insurances and one gold, etc.). )-special additional deduction-other deductions determined according to law.

For example, if the salary is 6000, then according to the formula: (6000-5000)X3%=30.

Three. Tax refund and overdue tax

? Taxpayers whose annual comprehensive income does not exceed 60 thousand yuan and have paid personal income tax in advance can choose to use the simple declaration function provided by the natural person electronic tax bureau to handle the annual tax refund conveniently.

? If the taxpayer is uncertain about his annual income and tax paid, cannot determine whether he should pay taxes or refund taxes, or does not know whether he meets the conditions for exemption from annual settlement, it can be solved in the following ways:

1. The withholding unit may be required to provide information on paid income and tax prepaid;

Two, you can log in to the natural person electronic tax bureau to inquire about my income and tax return information for the tax year;

3. After the annual final settlement, the tax authorities will provide taxpayers with pre-filling services for declared items through the natural person electronic tax bureau according to certain rules. If the taxpayer carefully checks and confirms the declaration items such as pre-filled income and pre-paid tax, the system will automatically calculate the tax payable or tax refund, so as to let the taxpayer know whether it is necessary to make annual final settlement.