1. What is the tax threshold in Wuhan?
The tax threshold for Wuhan in 2022 is 5,000 yuan.
Wuhan Municipal Taxation Bureau has introduced a number of convenience measures, and can handle the declaration and other businesses through the "withholding client of natural person tax management system". From 20 19, a personal income tax system combining synthesis and classification will be established. Comprehensive income such as wages and salaries, labor remuneration and royalties. It should be settled annually. Personal income tax The taxable income of wages and salaries is not the actual wage income, but the income of wages and salaries obtained by taxpayers, after deducting the "three insurances and one gold" paid by individuals according to regulations and deducting the balance after the threshold.
Personal income tax paid abroad may be deducted from the taxable amount of income obtained by individual residents from outside China, but the amount of credit shall not exceed the taxable amount calculated by the taxpayer's overseas income according to law.
How much tax is deducted from 2.9000 monthly salary?
The monthly salary of 9000 yuan was deducted 190 yuan. According to the new tax standard, the threshold is adjusted to 5000 yuan. The income of 9000 yuan minus 5000 yuan is just within the range of 10%, and the tax payable is equal to the deduction of wages and salaries multiplied by the applicable tax rate deduction.
I. The tax policies for self-employed individuals are as follows:
1. Labor services provided by individuals with disabilities for the society may be exempted from business tax upon approval;
2, the disabled, the elderly and the martyr's family members engaged in individual industrial and commercial households production, business income and labor remuneration income, reported to the city and county local taxation bureau for approval, giving 50%-90% personal income tax relief care;
3, individual industrial and commercial households caused serious losses due to serious natural disasters, the income from production and operation, identified by the local tax bureaus of cities and counties, can be given appropriate personal income tax relief and care within 0-3 years;
4. Laid-off workers from state-owned enterprises engaged in individual industrial and commercial operations and cottage industries may be exempted from personal income tax 1 year upon examination and approval by the local tax authorities. Laid-off workers in urban collective enterprises can refer to the implementation.
Two, the tax rate table is as follows:
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%.
To sum up, if 190 yuan is deducted from the salary in 9000, you can first multiply the sales income of that month by the income rate, and then calculate the taxable amount according to the taxable income, so as to calculate the relevant personal income tax.
The relevant legal basis of this article.
Individual Income Tax Law of the People's Republic of China
Article 2 Individual income tax shall be paid on the income of the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Article 3 The tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.