The salaries tax payable is the total income minus the total amount of deduction and the total amount of tax exemption, which is taxed according to the initial part, the second part, the second part and the balance: 2%, 9%, 17% and 20% respectively. If the payroll tax payable is lower than the initial part, there is no need to pay tax; If the payroll tax payable only reaches the initial part, you only need to pay 2% tax; If the income is more than the initial part, the initial part shall be calculated at 2%, and then at 9%. And so on. The wage tax payable by the "working emperor" with high income is calculated at 2%, 9% and 17% respectively, and the balance is calculated at 20%.

Those who can apply for exemption from salaries tax include single or married person allowance; Child allowance and dependent siblings allowance; Single parent allowance; Allowances for supporting parents, grandparents, grandparents (only one of all children can apply), etc. The amount that can be applied for deduction in the payroll tax includes the cost of personal education (including tuition and examination fees, which must be regular colleges and training centers and will not be funded by the work unit or paid by others); Approved charitable donations (donations must be made to charitable organizations recognized by the government, and the amount of each donation must be more than 100 yuan, and there must be a charitable donation receipt recognized by the government); Pay to the retirement plan approved by the government, etc.