1, payable income tax = taxable income * applicable tax rate-deduct taxable income quickly.
2 taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc.). )-special additional deduction-other deductions determined according to law.
3. Income from wages and salaries is subject to the seven-level excess progressive tax rate, based on 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.
What are the tax calculation methods?
1, VAT rate: small-scale 3% general taxpayer 17% calculation method: sales revenue (excluding tax) multiplied by tax rate;
2. Business tax rate;
3. Additional tax;
4. Stamp duty: the purchase and sale contract shall be sealed by three ten thousandths of the purchase and sale amount; Account books shall be paid according to 5 yuan/book (at the time of opening accounts every year); Pay in five ten thousandths of the sum of "paid-in capital" and "capital reserve" every year (pay in full in the first year and pay gradually thereafter);
5. Corporate income tax: Corporate income tax depends on whether the enterprise is approved or audited;
6. Withholding personal income tax on salary: the tax rate table can be found online. The previous threshold was 3500, but the new threshold was 5000.
Taxation refers to a normative form in which the state participates in the distribution of social products in a compulsory and unpaid way in order to provide public goods to the society and meet social needs, and obtains fiscal revenue. Taxation is a very important policy tool.
To sum up, tax is generally = total amount × tax rate. When paying taxes, it must be implemented in accordance with the standards stipulated by relevant national laws.
Legal basis: Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.
(1) Taxpayers selling or importing goods, except as provided in Items (2) and (3) of this Article, shall pay a tax rate of 17%.
(2) The taxpayer sells or imports the following goods at the tax rate of 13%:
1, grain and edible vegetable oil;
2, tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, biogas, residential coal products.
3. Books, newspapers and magazines;
4, feed, fertilizer, pesticides, agricultural machinery, agricultural film;
5. Other goods specified by the State Council.
(3) Taxpayers export goods at zero tax rate. However, unless otherwise stipulated by the State Council.
(4) Taxpayers provide processing, repair and replacement services (hereinafter referred to as taxable services), and the tax rate is 17%.
The adjustment of tax rate is decided by the State Council.