What is the type of tax rate implemented by individual income tax in China at this stage?

Excess progressive tax rate, not super.

China's individual income tax adopts a classified applicable tax rate. Article 3 of the Individual Income Tax Law on the tax rate of individual income tax:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Legal analysis: China's individual income tax adopts a classified income tax system, that is, various types of income obtained by individuals are divided into 9 categories, which are income from wages and salaries; Income from remuneration for labor services; income from author's remuneration; royalty income; business income; income from interest, dividends, bonuses; income from the lease of property; income from the transfer of property; Incidentally. Different expense deductions, different tax rates and different tax calculation methods apply to this classification.

Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax. Internationally, the tax system model of the individual income tax system is mainly divided into three types: comprehensive tax system, classified tax system, and tax system combining comprehensive and classified tax system. Tax system generally refers to the tax system, which refers to the general term for the various taxation methods determined by the state in the form of laws or regulations.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individuals shall pay individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration;

4) Income from royalties;

5) Business income;

6) Income from interest, dividends and dividends;

7) Income from property lease;

8) Income from the transfer of property;

9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate the personal income tax separately in accordance with the provisions of this Law.

Individual income tax is taxed on an excess progressive basis.

Article 3 of the Individual Income Tax Law on the tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Individual Income Tax Rate Table 1 (Applicable to Comprehensive Income).

The annual taxable income exceeds the tax rate of 36,000 yuan (3).

The annual taxable income exceeds the tax rate of 36,000 yuan to 144,000 yuan (10).

The tax rate for the part of the annual taxable income exceeding 144,000 yuan to 300,000 yuan (20).

The tax rate for the part of the annual taxable income exceeding 300,000 yuan to 420,000 yuan25

The tax rate for the part of the annual taxable income exceeding 420,000 yuan to 660,000 yuan is 30

The tax rate for the part of the annual taxable income exceeding 660,000 yuan to 960,000 yuan35

The tax rate for the part of the annual taxable income exceeding 960,000 yuan45

(Note 1: The annual taxable income mentioned in this table refers to the balance of the comprehensive income obtained by a resident individual in accordance with the provisions of Article 6 of this Law after deducting expenses of 60,000 yuan from the income of each tax year, as well as special deductions, special additional deductions and other deductions determined in accordance with the law.)

Note 2: The income from wages and salaries, remuneration for labor services, author's remuneration and royalties obtained by non-resident individuals shall be calculated according to this table after monthly conversion. ）

Individual Income Tax Rate Table 2 (applicable to business income).

The annual taxable income does not exceed the tax rate of 30,000 yuan5

The tax rate for the part of the annual taxable income exceeding 30,000 yuan to 90,000 yuan10

The tax rate for the part of the annual taxable income exceeding 90,000 yuan to 300,000 yuan is 20

The tax rate for the part of the annual taxable income exceeding 300,000 yuan to 500,000 yuan is 30

The tax rate for the part of the annual taxable income exceeding 500,000 yuan35

Note: The annual taxable income mentioned in this table refers to the balance after deducting costs, expenses and losses from the total income of each tax year in accordance with the provisions of Article 6 of this Law. ）

Individual Income Tax The tax rate on comprehensive income is subject to an excess progressive tax rate of 3% to 45%. Article 3 of the Individual Income Tax Law stipulates that the tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax: (1) Income from wages and salaries; (2) Income from remuneration for labor services; 3) Income from author's remuneration; 4) Income from royalties; 5) Business income; (6) Income from interest, dividends and bonuses; 7) Income from property lease; (8) Income from the transfer of property; 9) Incidental gains. Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached); 3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

1. Income from wages and salaries shall be subject to a progressive tax rate of 5% to 45%;

2. The income from production and operation of individual industrial and commercial households and the income from contracted operation and leased operation of enterprises and institutions shall be subject to an excess progressive tax rate of 5% to 35%;

3. The income from author's remuneration shall be subject to a proportional tax rate, which shall be 20 per 100 articles and reduced by 30% according to the tax payable;

4. The proportional tax rate shall be applied to the income from the remuneration of labor services, and the tax rate shall be 20%, and the one-time income of the remuneration for labor services shall be abnormally high, and the specific measures shall be prescribed by ***;

5. Income from royalties, interest, dividends, bonuses, property leases, property transfers, incidental income and other income shall be subject to a proportional tax rate of 20%.