First, the calculation method of individual income tax in Shanghai
Taxable income = monthly income -5000 yuan (tax exemption)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.
Payroll tax = taxable income × payroll tax rate
Special additional deductions include: children's education, continuing education, serious illness medical care, housing loan interest, housing rent, and support for the elderly.
Personal income tax rate standard:
1, the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%;
2. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%;
3. If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%;
4. If the salary is between 17000 yuan and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%;
5. If the salary is between 30,000 yuan and 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;
6. If the salary is between 40,000 yuan and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%;
7. If the salary is between 60,000 yuan and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;
8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%.
Second, the content of individual income tax
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances and subsidies obtained by individuals due to their positions or employment.
Other income related to the position or work.
The income from the production and operation of individual industrial and commercial households refers to:
1, individual industrial and commercial households engaged in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair.
Income earned;
2, individuals approved by the relevant government departments, obtain a license, engaged in school, medical care, consulting and other paid service activities;
3, other individuals engaged in individual industrial and commercial production and operation income;
4. Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis.
Income from remuneration for services refers to income from personal services such as design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service, agency service and other services.
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals.
Income from royalties refers to the income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies; The income from providing the right to use copyright does not include the income from remuneration.
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights.
Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property.
Income from property transfer refers to the income obtained by individuals from transferring securities, equity, buildings, land use rights, machinery and equipment, vehicles, boats and other property.
Accidental income refers to the income obtained by individuals because of winning prizes, winning prizes, winning lottery tickets and other accidental properties.
Other income determined by the finance department of the State Council.
If it is difficult to define taxable income items for income obtained by individuals, it shall be determined by the competent tax authorities.
Taxable income obtained by individuals includes cash, physical objects and securities. If the income is in kind, the tax payable shall be calculated according to the price indicated on the obtained certificate.
Income; If the physical object without vouchers or the price indicated on vouchers is obviously low, the taxable income shall be verified by the competent tax authorities with reference to the local market price. income
The taxable income of securities shall be determined by the competent tax authorities according to the par value and market price.
At present, most personal income tax is withheld and remitted by companies, and only a few individual operators need to pay personal income tax at the tax bureau on time. When you pay personal income tax, you will definitely encounter the problem of how to calculate personal income tax in Shanghai. I have provided you with the calculation formula of personal income tax above. You can check whether the data of the tax bureau is correct according to this formula.