What are the five levels of the 5 level excess progressive tax rate?

Sole proprietorship.

The individual income tax payable on an annual basis shall be levied on the income from production and business. A 5-level progressive tax rate on excess income is applied to business income.

1. If the annual taxable income does not exceed 30,000 yuan, the tax rate is 5%;

2. The tax rate is 10% for the part of the annual taxable income exceeding 30,000 yuan to 90,000 yuan;

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

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

5. The tax rate for the part of the annual taxable income exceeding 500,000 yuan is 35%.

The progressive tax rate of excess is to divide the amount of the taxable object into several levels, and stipulate the corresponding tax rate for the amount of each level, and calculate the tax amount separately, and the sum of the tax amounts of each level is the tax payable.

The word "exceed" in the progressive tax rate of excess refers to the fact that when the amount of the taxable object exceeds a certain level, only the excess part will be calculated and taxed at the higher tax rate.

The production and business income of individual industrial and commercial households and the income from contracted and leased operations of enterprises and institutions shall be subject to a five-level progressive tax rate, and the tax rate table shall be as follows: Grade Taxable income of the whole month Tax rate % 1 The part not exceeding 5,000 yuan 5 2 The part exceeding 5,000 yuan to 10,000 yuan 10 3 The part exceeding 10,000 yuan to 30,000 yuan 20 4 The part exceeding 3,000 yuan to 50,000 yuan 30 5 The part exceeding 50,000 yuan 35

Legal analysis: the progressive tax rate of excess rate is divided into several levels according to the relative rate of the amount of the taxable object, and the corresponding differential tax rate is stipulated, and the relative lodging rate exceeds one level of bark distance, and the excess part is calculated and taxed at a higher rate, which is often used for land value-added tax.

Legal basis

1. Article 7 of the Regulations on the Temporary Combustion of Land Appreciation Tax stipulates that the Land Appreciation Tax shall be subject to a four-level progressive tax rate of excess rate

The tax rate is 30% for the part where the value-added amount does not exceed 50% of the amount of the deducted items.

The tax rate is 40% for the part of the value-added amount that exceeds 50% of the amount of the deducted items but does not exceed 100% of the amount of the deducted items.

The tax rate is 50% for the part of the value-added amount that exceeds 100% of the amount of the deducted items but does not exceed 200% of the amount of the deductible items.

The tax rate is 60% for the part of the value-added amount exceeding 200% of the amount of the deductible item.

1. According to the amount of tax payable throughout the year, the applicable tax rate is not the same, and there are five categories.

2. The calculation formula for the tax payable on the production and business income of individual industrial and commercial households is as follows: 1. Taxable income = total annual income - costs, expenses and losses (the deduction standard for investors' expenses is 42,000 yuan per year (3,500 yuan per month), and investors' wages shall not be deducted before tax.

3. 2 Tax payable = taxable income Applicable tax rate - quick deduction (1) Tax rate: The production and business income of individual industrial and commercial households is subject to the five-level excess progressive tax rate of 5%-35% The applicable tax rate table of the production and business income of individual industrial and commercial households does not exceed 15,000 yuan, the tax rate is 5%, and the quick deduction is 0.

The part exceeding 15,000 yuan to 30,000 yuan will be taxed at 10%, and the quick deduction will be 750.

For the part exceeding 30,000 yuan to 60,000 yuan, the tax rate is 20%, and the quick deduction is 3,750.

The part exceeding 60,000 yuan to 100,000 yuan will be taxed at 30%, and the quick deduction will be 9,750.

For the part exceeding 100,000 yuan, the tax rate is 35%, and the quick deduction is 14,750.

8. (2) Calculation method: 1. Individually-owned industrial and commercial households that implement fixed amount collection: individual income tax payable = approved monthly operating income (settlement amount) x applicable levy rate 2. Individually-owned industrial and commercial households that implement audit collection shall pay in advance on a monthly basis, and shall be settled after the end of the year, and the excess shall be refunded and the deficiency shall be compensated.

At present, the types of taxes that adopt the excess progressive tax rate include individual income tax, individual income tax paid by individual tourism business contracting, land appreciation tax, and if inheritance tax is levied, the excess progressive tax rate will also be implemented.

The progressive tax rate refers to the tax rate that increases with the increase in the number of taxable objects, that is, it is divided into several levels according to the size of the taxable objects, and different tax rates are applied to the taxable amounts of different levels, and the larger the taxable amount, the higher the applicable tax rate.

The progressive tax rate is generally used in income taxation, which can fully reflect the tax principle of levying more on taxpayers with more income, less levying on less with less income, and not levying on those with no income, so as to effectively regulate taxpayers' income and correctly handle the vertical fairness of the tax burden.

The full progressive tax rate is to divide the amount of the taxable object into several levels, and stipulate the corresponding tax rate for each level, and when the tax base exceeds a certain level, the entire amount of the taxable object is taxed according to the corresponding tax rate after the increase in the range.

At present, the types of taxes that adopt the excess progressive tax rate are personal income tax.

Individual income tax and land appreciation tax paid by self-employed contractors.

If inheritance duty is levied.

Excess progressive tax rates will also be applied.

The progressive tax rate refers to the tax rate that increases with the increase in the number of taxable objects, that is, it is divided into several levels according to the size of the taxable object, and different tax rates are applied to the taxable amount of different grades, and the larger the taxable amount, the higher the applicable tax rate.

The progressive tax rate is generally used in income taxation, which can fully reflect the tax principle of levying more on taxpayers with more income, less levying on less with less income, and not levying on those with no income, so as to effectively regulate taxpayers' income and correctly handle the tax burden.

longitudinal equity issues.

The full progressive tax rate is to divide the amount of the taxable object into several levels, and the corresponding tax rate is stipulated for each level, and when the tax base exceeds a certain level, the amount of the total envy of the taxable object is taxed according to the corresponding tax rate of the subsequent range.

The key to using the full progressive tax rate is to find out the tax rate table for each taxpayer's taxable income.

The corresponding tax rate is the applicable tax rate of the taxpayer, and the tax base is multiplied by the applicable tax rate to calculate the tax payable.

The method of calculating the full progressive tax rate is simple, but the tax burden is unreasonable, especially at the critical point of the division range.

Nearby, tax burden.

It is increasing by leaps and bounds, and there will even be an unreasonable phenomenon that the increase in the amount of tax exceeds the increase in the amount of the tax object, which is not conducive to encouraging taxpayers to increase their income.

Excess progressive tax rate refers to dividing the taxable object into several levels according to the size of the amount, and each level stipulates a tax rate, and the tax rate is increased in turn, but the taxable object of each taxpayer is calculated separately according to the level to which it belongs, and the tax payable is obtained after adding the calculation results.

Answer]: b, c, d

B is the seven-level progressive tax rate for excess, and CD is the proportional tax rate.

Annual taxable income refers to the balance of the total income of each tax year after deducting costs, expenses and losses in accordance with Article 6 of this Law.

Personal income tax is a general term for the legal norms that regulate the social relations between tax authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax.

Britain is the earliest country to levy personal income tax, in 1799 Britain began to experiment with differential rates to levy personal income tax, until 1874 to become a fixed tax in the United Kingdom.

Taxpayers of individual income tax include both resident and non-resident taxpayers. Resident taxpayers have the obligation to pay full taxes and must pay individual income tax on all their income within and outside China; Non-resident taxpayers are only subject to individual income tax on their income in China.

5-level progressive tax rate table (5-level progressive tax rate table quick deductions).

1.Planning for the conversion and selection of tax items. For the tax items applicable to the progressive tax rate, the more evenly distributed the taxable basis in each period, the more conducive it is to save tax expenditure.

3. For the part of the taxable income exceeding 12,000 yuan to 25,000 yuan in the whole month, the quick deduction is 1410.

For the part of the taxable income of the whole month exceeding 25,000 yuan to 35,000 yuan, if the taxable income of the whole month does not exceed 3,000 yuan, the quick calculation deduction is 0. The method of cutting the mountain is used to apportionment the income of taxpayers' wages and salaries in each period.

For the part of the taxable income exceeding 55,000 yuan to 80,000 yuan in the whole month, the quick deduction is 7,160.

1. How to read the 5-level progressive tax rate table (5-level progressive tax rate table quick calculation deduction).

1.Our employer is the withholding agent of our individual income tax. Obtaining a high salary is the main means of increasing a person's consumption level, because the tax rate of wages and salaries is progressive, when it is progressive to a certain extent.

The disposable cash brought by the new salary will gradually decrease, and the taxpayers' cash wages will be converted into benefits, which can still increase their consumption satisfaction, but reduce the payment of personal income tax.

The part of the taxable income for the whole month exceeding 80,000 yuan. 5. For the part of the taxable income exceeding 35,000 yuan to 55,000 yuan in the whole month, the quick deduction is 4410. Employees of the enterprise shall provide accommodation, holidays, travel allowances, welfare facilities, etc.

Second, the 5-level progressive tax rate table (5-level progressive tax rate table quick calculation deduction), how can you comment

Salary and welfare planning. Since the tax rate applicable to the same amount of wage and salary income and labor remuneration income is different, using the difference in tax rate for tax planning is an important idea for tax saving.

2.Now, as long as you meet this tax payment standard, you must pay the personal income tax of this shed. In certain cases, it is necessary to convert income between wages and salaries and remuneration for services in order to offset the tax payment.

2. For the part of the taxable income exceeding 3,000 yuan to 12,000 yuan in the whole month, the quick deduction is 210.

After the adjustment from October 1, the current implementation of the 7-level excess progressive individual income tax rate table.