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How is personal income tax levied?
China's personal income tax collection method combines source withholding with self-declaration, and pays attention to source withholding.

The collection methods of personal income tax can be divided into monthly collection and annual collection Income from production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, income from wages and salaries of specific industries and income obtained outside China shall be taxed on an annual basis, and the taxable amount of other income shall be taxed on a monthly basis.

There are two ways to calculate personal income tax:

1, formula calculation

Personal income tax payable = taxable income × applicable tax rate-quick deduction.

2. Personal income tax calculator

Currently, many websites have personal income tax calculators. As long as you input "income type, total income, three lines and one gold pre-tax deduction" according to the prompt of the calculator, you can easily calculate the "taxable amount".