What is the general method of levying individual income tax on the income of employees wages and sa

Nine levels of progressive tax rates for excess.

It is based on (total income - 2000) * tax rate - quick deduction.

Calculation formula: individual income tax payable = taxable income * applicable tax rate - quick deduction tax payable = wage and salary income - 2000 - "three insurances and one housing fund".

Wage and Salary Rates Schedule.

Progression Taxable income (excluding tax) Tax rate (%)Quick deduction (yuan)1 The part not exceeding 500 yuan 5 0

2 The part exceeding 500 yuan to 2,000 yuan 10 253 the part exceeding 2,000 yuan to 5,000 yuan 15 1254 the part exceeding 5,000 yuan to 20,000 yuan 20 3,755 the part exceeding 20,000 yuan to 40,000 yuan 25 13,756 the part exceeding 40,000 yuan to 60,000 yuan 30 33,757 the part exceeding 60,000 yuan to 80,000 yuan 35 63,758 the part exceeding 80,000 yuan to 100,000 yuan 40 103759 The part exceeding 100,000 yuan 45 15375

The amount and items that can be deducted can be deducted and the individual income tax can be calculated according to the applicable tax rate of wages and salaries.

Legal analysis: The current individual income tax on wages and salaries adopts an excess progressive tax rate. The progressive tax rate for excess refers to dividing the same tax base into corresponding levels, applying the tax rates of each level to calculate the tax amount separately, and the sum of the tax amounts of each level is the tax payable.

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.

Legal basis: 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%.

Answer]: BCorrect answer B

Answer Analysis: The wages and salaries in the early income tax are calculated according to the excess progressive tax rate.

Answer]: ACorrect Answer】 A

Answer Analysis] This question assesses the tax rate of individual income tax. From September 1, 2011, the latest individual income tax on wages and salaries will be calculated and calculated according to the progressive tax rate of 3 45.

The question is based on the knowledge point of "tax tracking rate of individual income tax".

Answer]: A This question examines the tax rate of individual income tax.

The excess progressive tax rate of 3 45 is applicable to the income from wages and salaries, and item A is correct.

The excess progressive tax rate of 5 and 35 is applicable to the business income, so item B is incorrect.

The proportional tax rate of 20 applies to other income, so item c is wrong for the elderly.

The personal income tax rate does not involve the progressive tax rate of 5 45, so item D is wrong.

The wages in individual income tax include wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to positions or employment, which include bonuses and allowances.

According to Article 6 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China, the scope of individual income stipulated in the Individual Income Tax Law:

1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to positions or employment obtained by individuals as a result of their positions or employment.

2) Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including income obtained from design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services, and other labor services.

3) "Income from author's remuneration" refers to the income obtained by individuals from the publication and publication of their works in the form of books, newspapers and periodicals.

4) Income from royalties refers to the income obtained by individuals from the right to use patents, trademarks, copyrights, non-patented technologies and other concessions; The income obtained from providing the right to use the copyright does not include the income from author's remuneration.

Legal basis

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

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.

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 individual income tax separately in accordance with the provisions of this Law.