Https:// The latest personal income tax threshold is 5,000 yuan, which means that if the monthly salary is less than 5,000 yuan, there is no need to pay personal income tax; If it exceeds 5,000 yuan but not more than 8,000 yuan, the tax rate is 3%; If the salary is between 8000 yuan and 17000 yuan, the tax rate is 10%, which means that the higher the salary, the higher the tax paid.
The threshold for personal income tax in 2022 is 5000 yuan. The individual tax rate of the wage range is:
1-5000 yuan, and the tax rate is 0%;
Between 5000 and 8000 yuan, the tax rate is 3%;
Between 8000- 17000 yuan, the tax rate is10%;
17000-30000 yuan, the tax rate is 20%;
Between 30,000 and 40,000 yuan, the tax rate is 25%;
Between 40,000 and 60,000 yuan, the tax rate is 30%;
Between 60,000 and 85,000 yuan, the tax rate is 35%;
If it exceeds 85,000 yuan, the tax rate is 45%.
Tax rate table 1: personal income tax progressive tax rate table (applicable to comprehensive income)
note:
1. The annual taxable income mentioned in this table refers to the income of individual residents in each tax year, after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law in accordance with the provisions of Article 6 of this Law;
2. The income from wages, salaries, remuneration for labor services, royalties and royalties of non-resident individuals shall be converted monthly according to this table and the taxable amount shall be calculated.
Personal income tax rate table 2: applicable to operating income
note:
The annual taxable income mentioned in this table refers to the balance of the total income in each tax year after deducting costs, expenses and losses in accordance with the provisions of Article 6 of this Law.
With the implementation of 20 19 1 new personal income tax, workers are very concerned about how to deduct personal income tax. Subsequently, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) released "People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on the release"
Announcement, introducing the method of withholding and paying personal income tax.
(1) The method of withholding and remitting personal wages and salaries of residents.
When withholding agents pay income from wages and salaries to individual residents, they shall calculate the withholding tax according to the cumulative withholding method and declare the withholding monthly. Cumulative withholding method means that when withholding taxes in a tax year, the accumulated taxable income is the accumulated income from the wages and salaries earned by the taxpayer in this unit as of this month, minus the accumulated tax-free income, accumulated expense deduction, accumulated special additional deduction and other deductions determined according to law. Table 1 (see the table below) is used to calculate the accumulated withholding tax, and then deduct the accumulated tax relief and accumulated withholding tax. When the balance is negative, the tax refund will not be granted temporarily. When the balance is still negative after the end of the tax year, the taxpayer shall settle the annual comprehensive income, and refund more and make up less. The specific calculation formula is as follows:
Current withholding tax amount = (accumulated taxable income withheld × withholding rate-quick deduction)-accumulated tax relief-accumulated withholding tax amount.
Accumulated withholding taxable income = accumulated income-accumulated tax-free income-accumulated expense deduction-accumulated special additional deduction-accumulated special additional deduction-accumulated other deductions determined according to law.
Among them, the cumulative deduction of expenses is calculated by multiplying 5000 yuan/month by the number of months the taxpayer has worked in this unit from the current year to this month. That is, if the taxpayer starts to work in May, when the withholding agent issues the May salary withholding tax, the deduction fee is calculated as 5000 yuan; When the salary is withheld and remitted in June, the deduction fee is calculated as 10000 yuan, and so on.
(2) The method of special additional deduction for withholding and prepayment.
If an individual resident provides relevant information to the withholding agent and requests a special additional deduction according to law, the withholding agent shall deduct the salary and salary tax on a monthly basis in accordance with the regulations and shall not refuse.
(3) The method of withholding tax in advance from income from remuneration for personal services, royalties and royalties.
Withholding agents shall withhold and remit personal income tax in accordance with the following methods when paying labor remuneration, royalties and royalties to individual residents:
Income from remuneration for labor services and royalties shall be the balance after deducting expenses from various incomes; Among them, the amount of remuneration for writing decreased by 70%.
When paying taxes in advance, if the income from labor remuneration and royalties does not exceed 4,000 yuan each time, the deduction fee shall be calculated in 800 yuan; If the income is more than 4,000 yuan each time, the expenses will be deducted according to 20% of the income.
For income from remuneration for labor services, royalties and royalties, the amount of each income shall be regarded as the taxable income to be withheld, and the withholding tax shall be calculated. Personal income tax withholding rate Table 2 (see the table below) is applicable to income from labor remuneration, and the withholding rate of 20% is applicable to income from royalties and royalties.
(4) methods for withholding and paying taxes on wages, salaries, remuneration for labor services, royalties and income from royalties of non-resident individuals.
When withholding agents pay income from wages, salaries, remuneration for labor services, royalties and royalties to non-resident individuals, they shall withhold and pay taxes on a monthly basis or every time in the following ways:
For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from monthly income; Income from remuneration for labor services and royalties shall be taxed, and the taxable amount shall be calculated by applying Table 3 of Individual Income Tax Rate (see the table below). Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. Among them, the amount of remuneration for writing decreased by 70%.