Taxable amount = (income from wages and salaries-"five insurances and one fund"-deduction amount) × applicable tax rate-quick deduction standard 5000 yuan/month (officially implemented on June 0, 1965, 438+08+65438) (applicable to income from wages and salaries).

Bonus: Notice of State Taxation Administration of The People's Republic of China Municipality on Adjusting the Method of Individual Income Tax for Individuals Obtaining Annual One-time Bonus. When a taxpayer obtains an annual one-time bonus, it shall be taxed as one month's salary and salary income respectively, and shall be taxed according to the following methods.

Extended data:

Chapter III Taxable Amount of the New Enterprise Income Tax Law

Article 22 The taxable income of an enterprise multiplied by the applicable tax rate, after deducting the tax amount reduced or credited according to the preferential tax provisions of this Law, shall be the taxable amount.

Article 23 The income tax paid abroad by an enterprise on the following income may be deducted from its current taxable amount, and the credit limit is the taxable amount calculated in accordance with the provisions of this Law; The part exceeding the credit limit can be deducted from the balance after deducting the tax payable in the current year with the annual credit limit in the next five years;

(1) Taxable income obtained by resident enterprises from outside China;

(2) Non-resident enterprises set up institutions and places in China, and obtained taxable income that occurred outside China but was actually related to the institutions and places.

Baidu Encyclopedia-Taxable Amount