The annual salary is only 16,000 yuan. If there is no other comprehensive income, there is no need to pay personal income tax.

Because the comprehensive income of a resident individual is the taxable income based on the balance after deducting RMB 60,000 in expenses, special deductions, special additional deductions and other deductions determined in accordance with the law from the income in each tax year, applicable Progressive excess tax rates from three to 45 percent (rate table below).

The annual salary is 16,000 yuan. If there is no other comprehensive income, it is not enough to deduct the expenses of 60,000 yuan, so there is no need to pay personal income tax.

If your monthly salary is 16,000 yuan, you will definitely have to pay personal income tax. The withholding rate in the first few months will be 3%, and the withholding rate in the following months will reach 10%, so every The amount of personal income tax withheld per month is different.

Because the current comprehensive income of residents (wage and salary income is comprehensive income), personal income tax is collected annually, paid in advance on a monthly or per-time basis, and settled at the end of the year.

The comprehensive income of a resident individual is the taxable income, which is the balance after deducting RMB 60,000 in expenses, special deductions, special additional deductions and other deductions determined in accordance with the law from the income in each tax year.

Among them, for wages and salaries, the cumulative withholding method is adopted. That is, when the personal income tax withholding agent withholds prepaid taxes within a tax year, the taxpayer's cumulative income from wages and salaries in the unit as of the current month is deducted from the cumulative tax-free income, cumulative deduction expenses, cumulative special deductions, and cumulative The balance after special additional deductions and accumulated other deductions determined in accordance with the law shall be the accumulated taxable income withheld in advance. Then, apply Table 1 of the personal income tax withholding rate (see the table below) to calculate the cumulative amount of tax that should be withheld and paid in advance, and then subtract the cumulative tax reduction and exemption and the cumulative amount of tax that has been withheld and paid in advance, and the balance is the amount of tax that should be withheld and paid in advance in the current period. tax.

Since there is no mention of special deductions and special additional deductions, it is assumed that they will not be considered. In this case, the monthly salary is 16,000 yuan, and the monthly personal income tax that should be withheld and prepaid is calculated as follows:

In the first month, the cumulative taxable income withheld and prepaid is 16,000-5,000=11,000 yuan. Corresponding to the withholding rate table, the level is 1, the withholding rate is 3%, and the quick calculation deduction is 0. Therefore, the cumulative amount of prepaid tax that should be withheld is 11,000 × 3%-0 = 330 yuan. Since it is the first month, the amount of prepayment tax that should be withheld for that month is also 330 yuan.

In the second month, the accumulated taxable income withheld in advance is 16,000×2-5,000×2=22,000 yuan, corresponding to the withholding rate table, the level is 1, and the withholding rate is 3% , the quick calculation deduction is 0, so the cumulative amount of prepayment tax that should be withheld is 22000×3%-0=660 yuan. The amount of prepayment tax that should be withheld for the month is 660-330=330 yuan.

In the third month, calculated according to the same method, the cumulative withholding and prepayment of tax payable is 990 yuan. The amount of prepayment tax that should be withheld for the month is 990-660 yuan, which is also 330 yuan.

In the fourth month, the accumulated taxable income withheld in advance is 16000×4-5000×4=44000 yuan, corresponding to the withholding rate table, the level is 2, and the withholding rate is 10% , the quick calculation deduction is 2520, so the cumulative amount of prepayment tax that should be withheld is 44000×10%-2520=1880 yuan. The amount of prepayment tax that should be withheld for the month is 1880-(3333330)=890 yuan.

The same applies to other months.

As for the whole year, if there is no other comprehensive income except wages and salaries, then the taxable income is 16000×12-60000=132000 yuan, corresponding to the personal income tax rate table, the level is 2, and the tax rate It is 10%, and the quick calculation deduction is 2520. Therefore, the total personal income tax payable for the whole year is 132000×10%-2520=10680 yuan.