1, income tax payable = taxable income * applicable tax rate-quick deduction taxable income.

2. Taxable income = monthly income-5,000 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 shall be taxed at an excessive progressive tax rate of 7 levels and calculated on the basis of monthly taxable income. The tax rate is graded according to the taxable income of individual's monthly salary and salary, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

Extended data:

The scope of individual income stipulated in the individual income tax law:

(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment.

(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.

(3) The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals.

(4) The term "income from royalties" refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.

(5) Operating income refers to:

1, the income of individual industrial and commercial households engaged in production and business operations, the investors of sole proprietorship enterprises and individual partners of partnership enterprises come from the income of production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;

2, individuals engaged in school, medical care, consulting and other paid service activities in accordance with the law;

3, individuals to enterprises and institutions contracted management, lease management and subcontracting, subletting income;

4, individuals engaged in other production and business activities.

(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and stock rights.

(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.

(8) The term "income from property transfer" refers to the income obtained by individuals from transferring securities, stock rights, share of property in partnership enterprises, real estate, machinery and equipment, vehicles and boats and other property.

(9) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties.

If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities of the State Council.

State Taxation Administration of The People's Republic of China-Individual Income Tax Law of the People's Republic of China