The reason for the sudden increase of individual tax in June 5438+00 is that your income has reached a certain level and the personal income tax you need to pay has increased. Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.

Personal income tax is paid as follows:

1. Legal object: The taxpayers of personal income tax in China are those who live in China and those who live in China;

2. Resident taxpayer: An individual who has a domicile in China or has no domicile in China for 1 year is a resident taxpayer and should bear unlimited tax obligations, that is, pay personal income tax according to law on his income obtained in China and abroad;

3. non-resident taxpayer: non-resident taxpayer, who has no domicile or residence in China but has lived in China for less than one year, has limited tax liability, and only pays personal income tax according to law on his income obtained from China.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law. Article 3 The tax rate of individual income tax:

(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%.