1. Beijing's new personal income tax standards 1, 20 1 1 were implemented on September 1, and the tax exemption in China mainland was adjusted to 3,500 yuan. On July 22nd, 20 12, the central government made technical preparations for the reform of "individual income tax is levied by family". 2. The new tax law also adjusts the structure of wage income tax rate from 9 to 7, cancels the two tax rates of 15% and 40%, and reduces the minimum tax rate from 5% to 3%, so that most wage income taxpayers can further reduce their tax burden while enjoying raising the expense deduction standard. 3. The new tax law lightens the tax burden of individual industrial and commercial households and contracted business households. Taxpayers with an annual taxable income of less than 60,000 have the largest decline, with an average decline of about 40% and the largest decline of 57%, which is conducive to supporting the development of individual industrial and commercial households and contracted households. In addition, the tax payment period is changed from 7 days to 15 days, which is convenient for withholding agents and taxpayers to file tax returns. Second, the personal income tax rate Personal income tax stipulates three different tax rates according to different tax items: 1. Income from wages and salaries shall be taxed at a progressive tax rate of 7 levels, and shall be 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. 2. Income from production and operation of individual industrial and commercial households and enterprises and institutions shall be subject to a progressive tax rate of 5 levels. 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. 3. Proportional tax rate. Personal income tax is levied on income from remuneration for authors, remuneration for labor services, royalties, interest, dividends, bonus income, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable. Among them, the proportional tax rate of 20% is applicable to the income from remuneration, and the tax payable is reduced by 30%; If the one-time income from labor remuneration is abnormally high, except for 20% tax, the part of taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount; More than 50,000 yuan, plus 100%.

Legal objectivity:

Article 3 of the Individual Income Tax Law: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.