Pay individual income tax every month: (10000-3500)×20%-555=745 yuan.
Remarks: After 20 18, 10, 1, the tax will be more than 5,000 yuan.
1 year * * * 65438+February ×745=8940 yuan.
Calculation method of 65438+300,000 income tax:
The wage income is 6.5438+0.3 million yuan, and the monthly wage income is 6.5438+0.0833 million yuan. The tax calculation method is as follows:
Pay individual income tax every month: (10833-3500) × 20%-555 = 911.6 yuan.
1 year * * *, with a total contribution of 65438+February× 911.6 =10939.2 yuan.
1. Calculation formula: monthly tax payable = (monthly salary income-various social insurance premiums-threshold (3,500 yuan)) x tax rate-quick deduction.
Second, the quick calculation table:
3. The personal income tax rate is the ratio of personal income tax to taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard. 20 1 1 On June 30th, the 21st meeting of the 11th the National People's Congress Standing Committee (NPCSC) voted to pass the amendment to the individual income tax law, which increased the individual tax exemption from the current 2,000 yuan to 3,500 yuan, and the progressive tax rate was 3% to 45%, from 20 1/kloc-0.
Extended data:
(1) Taxes and fees paid in the process of property leasing;
(2) The repair cost of the leased property actually paid by the taxpayer;
(3) The expense deduction standard stipulated by the tax law.
From July 20 18, according to the law of People's Republic of China (PRC) on promoting the transformation of scientific and technological achievements, the cash reward given to scientific and technological personnel from the income from the transformation of post scientific and technological achievements can be reduced by 50% and included in the "salary income" of scientific and technological personnel in the current month, and personal income tax can be paid according to law.
According to the Individual Income Tax Law of People's Republic of China (PRC), the Implementation Regulations of the Individual Income Tax Law of the People's Republic of China and related documents, the individual income tax reduction and exemption policies mainly include:
(1) Bonuses in science, education, technology, culture, health, sports and environmental protection awarded by provincial people's governments, ministries and commissions in the State Council, units of China People's Liberation Army at or above the corps level, and foreign and international organizations are exempt from individual income tax.
(2) People's governments at or above the township level, or courageous foundations or similar organizations with institutions and articles of association established with the approval of the competent departments of people's governments at or above the county level, shall be exempted from personal income tax with the approval of the competent tax authorities.
(3) Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council shall be exempted from individual income tax.
(4) Article 5 of the State Council's "Implementation Measures for Collecting Individual Income Tax on Savings Deposit Interest" stipulates: "The income from education savings interest obtained by individuals and other special savings deposits or savings special fund deposits recognized by the financial department shall be exempted from individual income tax."
Document Caishuizi (1999) No.267 further stipulates that the interest income obtained by depositing housing provident fund, medical insurance, basic endowment insurance and unemployment insurance funds into personal bank accounts according to the proportion stipulated by the state or provincial local governments shall be exempted from personal income tax.
Guo Shui Fa (1999) 180 further stipulates that the interest earned by opening a special account for educational deposits in China Industrial and Commercial Bank and enjoying preferential interest rates shall be exempted from personal income tax.
(5) The special government allowance issued in accordance with the regulations of the State Council (referring to a special law issued by the state to those who have made outstanding contributions to the development of various social undertakings, not referring to other subsidies and allowances approved by the State Council) and the tax-free subsidies and allowances stipulated by the State Council (currently limited to the allowances for academicians and senior academicians of China Academy of Sciences and Academy of Engineering) are exempt from personal income tax.
(6) Welfare funds, that is, temporary living hardship subsidies paid to employees by enterprises, institutions, state organs and social organizations from welfare funds or trade union funds drawn in accordance with relevant state regulations, are exempt from personal income tax. The following income does not belong to the scope of tax-free welfare expenses, and should be incorporated into wages and salaries to collect personal income tax:
(a) all kinds of subsidies and subsidies paid to individuals from welfare funds and trade union funds that exceed the proportion or base set by the state;
(2) Subsidies and allowances paid to employees from welfare funds and trade union funds;
(3) The expenses that the unit buys cars, houses, computers, etc. for individuals are not temporary living difficulties subsidies.
(7) Pensions and relief funds (referring to the subsidies for personal difficulties issued by civil affairs departments) shall be exempted from personal income tax.
(8) Insurance claims paid by insurance companies shall be exempted from individual income tax.
(nine) military personnel transfer fees and demobilization fees shall be exempted from personal income tax.
(10) According to the unified regulations of the state, personal income tax shall be exempted for settling-in allowance, retirement allowance (refers to the retirement allowance that individuals meet the conditions stipulated in the Interim Measures for Retirement and Resignation of Workers in the State Council and receive according to the standards stipulated in these Measures), retirement allowance, retirement salary and retirement living allowance.
References:
Baidu encyclopedia-personal income tax