Salary of more than 2000 yuan income tax deduction. How to deduct income tax ?? How do you calculate

Tax payable = taxable income x applicable tax rate - quick deduction.

Income from wages and salaries is subject to the nine-level progressive tax rate for excess, as shown in the table below

Progression Monthly taxable income Tax rate (%) Quick deduction.

1 5 0 not exceeding 500 yuan

2 The part exceeding 500-2000 yuan 10 253 The part exceeding 2000-5000 yuan 15 1254 The part exceeding 5000-20000 yuan 20 3755 The part exceeding 20000-40000 yuan 25 13756 The part exceeding 40000-60000 yuan 30 33757 The part exceeding 60000-80000 yuan 35 63758 The part exceeding 80000-100000 yuan 40 103759 The part exceeding 100,000 yuan 45 15375 The taxable income of the whole month mentioned in this table refers to the balance after deducting expenses of 2,000 yuan or the balance after deducting additional and deducting expenses in accordance with the provisions of the tax law. ）

Based on 2000, if it exceeds 500 yuan or less, it will be taxed at 5% of the excess.

If it exceeds 500 2000, multiply 10% by the excess and subtract 25 yuan. There are so many that you can look up the personal income tax rate table online.

Since you are in a hurry, there is a ready-made personal income tax calculator on the Internet, and you can calculate it by entering your salary.

First subtract 2,000 and then subtract the amount of four insurances and one housing fund paid by the individual, and the remaining amount is the amount that should be taxed, which is called taxable income. Then multiply 5% by the part below 500 yuan, multiply 10% by the part from 500 to 2000, and so on according to the tax bracket and tax rate table.

The salary deducted from the 2,000 tax is 15,400 yuan.

At present, China's individual income tax threshold has been adjusted to 5,000 yuan.

Formula: the amount of individual income tax payable, wages and salaries - the amount of individual payment of four insurances and one housing fund - the deduction of individual income tax is 2,000 yuan) * applicable tax rate - quick deduction;

The amount of personal income tax payable, wages and salaries is 13,875 yuan - the amount of four insurances and one housing fund paid by individuals is 0 yuan - the deduction of individual income tax is 2,000 yuan) * 20% - the quick deduction is 375,000 (yuan).

It should be noted that overtime pay should be incorporated into salary income and taxed according to law. In a tax year, the preferential algorithm of one bonus at a time is allowed for each taxpayer to be used only once. Units set up offices in the field and recruit people from the local area.

In short, individual income tax is levied in two ways: withholding at source and self-declaration, and the unit or individual that pays the income is the withholding agent of individual income tax, and the taxpayer should declare and pay taxes by himself.

Legal basis

Individual Income Tax Law of the People's Republic of China

Article 6. Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year.

2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.

3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5) The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of the property of the land fiber.

6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income. Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.

The specific salary is calculated according to the actual situation of the individual. At present, the personal income tax threshold is $5,000. The comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law.

In addition, according to the withholding and prepayment method, the calculation formula of individual income tax is as follows: cumulative withholding and prepayment of taxable income = cumulative pre-tax salary payable in the current year - the tax threshold of individual income tax calculation - the cumulative personal part of five insurances and one housing fund - cumulative special additional deduction. The amount of tax to be withheld in the current period = (cumulative amount of taxable income withheld and withheld, withholding rate - quick deduction) - cumulative amount of withheld and withheld tax.

Individual wages can be calculated based on the actual situation of the individual. Individual Income Tax Law of the People's Republic of China

Article 3 The tax rate of individual income tax: 1. The progressive tax rate of excess income from wages and salaries shall be applied, and the tax rate shall be 3% to 45% (the tax rate table is attached). 2. The income from the production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions shall be subject to an excess progressive tax rate of 5% to 35% (the tax rate table is attached).

3. The income from author's remuneration shall be subject to a proportional tax rate of 20% and a tax reduction of 30% according to the tax payable. 4. The proportional tax rate shall be applied to the income from remuneration for labor services, which shall be 20%. If the one-time income from labor remuneration is abnormally high, a mark-up levy may be implemented, and the specific measures shall be prescribed by ***.

Article 6 Calculation of Taxable Income:

1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year.

Legal analysis: The amount of individual income tax payable is wages and salaries minus five insurances and one housing fund, and then subtract the deduction of individual income tax, that is, 2,000 yuan, and then multiply by the applicable tax rate, so the personal income tax deduction of 2,000 wages is 13,875 yuan.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal 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;

Liuxiang rotten orange) interest, dividends, 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; If a non-resident individual obtains the income from 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.

2) Personal tax rate.

Article 3 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, bonuses, income from property lease, income from transfer of property and incidental income shall be subject to a proportional tax rate of 20%.

Legal analysis: The amount of individual income tax payable is wages and salaries minus five insurances and one housing fund, and then subtract the deduction of individual income tax, that is, 2,000 yuan, and then multiply the applicable tax rate by the department, so the individual income tax deduction of 2,000 wages is 13,875 yuan.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal 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; Non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph shall be taxed on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall separately calculate the income tax on the individual in accordance with the provisions of this Law.

2) Personal tax rate.

Article 3 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%.

Without considering the pre-tax deduction factors such as social security and housing provident fund, it is about 60,639 yuan.

Assuming that the adaptation tax rate is x, the same as when the wage parameter is a, and the deduction is y, the mathematical model can obtain: a*x-y=333 is calculated by the test algorithm, and if x=15%, then the quick calculation deduction is y=125, and the formula is a*15%-125=333a=(333+125) 15%=monthly salary = 2000 + annual salary = yuan. Individual income tax is a general term for the legal norms that regulate the social relations between the tax collection authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax.

13875 yuan. Formula: Individual income tax payable = (wages and salaries - the amount of personal insurance and one housing fund - personal income tax deduction of 2,000 yuan) Applicable tax rate - quick deduction of individual income tax payable = (salary of 13,875 yuan - personal payment of four insurances and one housing fund amount of 0 yuan - personal income tax deduction of 2,000 yuan) 20% - quick deduction 375 = 2,000 (yuan).

1. The minimum number of individual income tax in Shenzhen includes the code collection point.

The tax threshold for wage deduction in Shenzhen is 5,000 yuan, and the specific Shenzhen wage deduction formula is: tax payment = taxable income for the whole month * tax rate - quick deduction.

The tax threshold for wage deduction (individual income tax) in Shenzhen is 5,000 yuan, which is applicable to the income from wages and salaries in Shenzhen.

Individual income tax payable = taxable income Applicable tax rate - quick deduction;

Taxable income = monthly income after deducting three insurances and one housing fund - deduction standard.

2. How to calculate individual income tax.

2022 individual income tax calculation formula: individual income tax payable = (monthly salary and deferred income - three insurances and one housing fund borne by the individual - 5000) * applicable tax rate - quick deduction.

The personal income tax threshold for wages has been raised to 5,000 yuan, and those with a total annual comprehensive income of less than 60,000 yuan are exempt from individual income tax.

The annual taxable income tax rate (applicable to comprehensive income) is as follows:

1. The annual tax rate of no more than 36,000 yuan is: 3%, and the quick deduction: 0;

2. The tax rate for the part exceeding 36,000-144,000 yuan is: 10%, and the quick deduction is 2,520;

3. The tax rate for the part exceeding 144,000-300,000 yuan is: 20%, and the quick deduction: 16,920;

4. The tax rate for the part exceeding 300,000-420,000 yuan is: 25%, and the quick deduction is 31,920;

5. The part of the tax rate exceeding 420,000-660,000 yuan is: 30%, and the quick deduction: 52,920;

6. The part of the tax rate exceeding 660,000-960,000 yuan is: 35%, and the quick deduction: 85,920;

7. The tax rate of more than 960,000 yuan is: 45%, and the quick deduction: 181,920.

3. How much does Shenzhen get 30,000 wages after tax.

The salary is 30,000 yuan, and the personal income tax should be 4,875 yuan. Individual tax payable (deduction of "five insurances and one housing fund" for wages and salaries) Applicable tax rate Quick deduction (30000 5000) 25 1375 4875 yuan.