Legal subjectivity:

Those whose salary exceeds 5,000 yuan must pay tax. The starting point for personal income tax is 5,000 yuan per month. The personal income tax law stipulates that the comprehensive income of a resident individual shall be the balance after deducting expenses of 60,000 yuan, special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year. , is the taxable income. The law is objective:

The calculation of taxable income in Article 6 of the "Personal Income Tax Law": (1) The comprehensive income of a resident individual shall be the income of each tax year minus RMB 60,000 in expenses and special items The balance after deductions, special additional deductions and other deductions determined in accordance with the law shall be the taxable income. (2) For wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting RMB 5,000 in expenses from the monthly income; income from remuneration for services, author’s remuneration, and royalties shall be calculated based on the amount of each income is taxable income. (3) For operating income, the taxable income shall be the balance after deducting costs, expenses and losses from the total income in each tax year. (4) For income from property leasing, if the income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.