What is the tax threshold in 2022?
The threshold for personal income tax in 2022 is 5000 yuan. The higher the salary, the higher the personal income tax. Personal income tax is not required if the monthly salary is below 5,000 yuan; If it exceeds 5,000 yuan and does not exceed 8,000 yuan, the tax rate is 3%; If the salary is between 8000 yuan and 17000 yuan, the tax rate is 10% and so on.
There are seven levels of personal income tax rate. Details are as follows:
The first file: the taxable income does not exceed 36,000 yuan, the tax rate is 3%, and the quick deduction is 0;
The second stage: the taxable income exceeds 36,000 yuan and does not exceed144,000 yuan, and the tax rate is10%; Quick deduction 2520;
The third file: the taxable income exceeds144,000 yuan and does not exceed 300,000 yuan, and the tax rate is 20%; The quick release is16920;
The fourth stage: the taxable income exceeds 300,000 yuan and does not exceed 420,000 yuan, the tax rate is 25%, and the quick deduction is 31920;
The fifth file: the taxable income exceeds 42,000 yuan and does not exceed 660,000 yuan, the tax rate is 30%, and 52,920 is deducted quickly;
The sixth file: the portion of taxable income exceeding 660,000 yuan but not exceeding 960,000 yuan is 35%, and 85,920 is deducted quickly;
The seventh file: the taxable income exceeds 960,000 yuan and the tax rate is 45%; The fast deduction fee is 18 1920.
Individual taxpayer
Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.
Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.
What is the taxpayer identification number of individual tax?
Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents.
If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.
Calculation of taxable income of individual income tax
1. For the comprehensive income of individual residents, 60,000 yuan is deducted from the income in each tax year, and the balance after special additional deduction, special additional deduction and other deductions determined according to law is the taxable income.
2. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
3. Operating income, the taxable income is the balance of the total income in each tax year after deducting costs, expenses and losses.
4. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
5. For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
6, interest, dividends, bonus income and accidental income, with the amount of each income as taxable income.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction here includes social insurance premiums and housing accumulation funds such as basic old-age insurance, basic medical insurance and unemployment insurance paid by individual residents in accordance with the scope and standards stipulated by the state; Special additional deductions, including children's education, continuing education, serious illness medical care, housing loan interest or housing rent, support for the elderly and other expenses.