When the annual income of workers does not exceed 36,000 yuan, the personal income tax rate is 3%; If the annual wage income exceeds 36,000 yuan to 6.5438+0.44 million yuan, the personal income tax rate is 654.38+00%. Thus, the higher the monthly income, the higher the personal income tax rate. Of course, there is a threshold for the collection of personal income tax, that is, 5,000 yuan per month.

I. Calculation method of individual income tax:

1. Taxable income is the balance of monthly income after deducting expenses of 3500;

2. If the monthly taxable income does not exceed 1500 yuan, the tax rate is 3%.

3. The tax rate of taxable income for the whole month is 1500 yuan to 4,500 yuan, and the tax rate of taxable income for the whole month exceeding 4,500 yuan to 9,000 yuan is 20%;

4. The monthly taxable income exceeds 9000 yuan to 35000 yuan, and the tax rate is 25%; The monthly taxable income exceeds 35,000 yuan to 55,000 yuan, and the tax rate is 30%.

Two, the way of personal income tax rebate:

1. The applicant applies for tax refund by himself. Applicants can apply for annual settlement and payment through the website of the tax bureau, personal income tax mobile app, mail application, etc., or go directly to the tax service hall to settle and pay the tax refund;

2. Entrust the company to pay individual taxes to assist in tax refund;

3. Entrust tax-related professional service units or individuals to refund taxes on their behalf.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (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.