Taxable income = pre-tax wage income-five insurances and one fund (individual contribution)-threshold (3,500 yuan)

Taxable amount = taxable income x tax rate-quick deduction

Tip: Starting from 20 1 1, the tax threshold for mainlanders should be 3,500 yuan, and for foreigners (including Hong Kong, Macao and Taiwan) it should be 4,800 yuan. 20 18 10, and the tax threshold is planned to be adjusted to 5,000 yuan per month.

Individual income tax is unified throughout the country, and the tax rate is: salary minus 2000 yuan, the tax rate is 5% for the part less than 500 yuan, and 10% for the part more than 2000 yuan in 500 yuan.

Your salary is 3500. After deducting 2000 yuan, it is 1.500 yuan. Calculation method: 500x5%+1.000x10% =1.25 yuan. Meals and accommodation are not all deducted.

Personal income tax has three different tax rates according to different tax items:

Income from wages and salaries is subject to 7-level progressive tax rate, which is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

Income from the production and operation of individual industrial and commercial households and enterprises and institutions are subject to a progressive tax rate of 5 levels. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.

Proportional tax rate. Personal income tax is levied on income from remuneration for authors, remuneration for labor services, royalties, interest, dividends, bonus income, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable. Among them, the proportional tax rate of 20% is applicable to the income from remuneration, and the tax payable is reduced by 30%;

If the one-time income from labor remuneration is abnormally high, except for 20% tax, the part of taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount; More than 50,000 yuan, plus 100%. "

References:

Personal income tax _ Baidu Encyclopedia