How much personal income tax is paid on a salary of 10,000 yuan

Individual income tax is a general term for a legal norm that regulates the social relationship between tax authorities and natural persons in the process of collection and administration of individual income tax. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayers. Resident taxpayers are obliged to pay full tax and must pay the corresponding individual income tax on all their income from sources within and outside China, while non-resident taxpayers only pay the corresponding individual income tax on their income from China.

The Individual Income Tax Law of the People's Republic of China mentions the tax rate of individual income tax, and adopts an excess progressive 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%.

The tax rate of personal income tax is an excess progressive tax rate. For comprehensive income, a progressive tax rate of 3% to 45% is applied; For business income, an excess progressive tax rate of 5% to 35% is applicable; 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%. Therefore, China's individual income tax on personal wages and salaries is subject to an excess progressive tax rate, with a tax rate of 3% to 45%.

The specific expenses are determined according to the local level, and the formula of the amount to be paid is: taxable income = monthly income - 5,000 yuan (threshold) - special deductions (three insurances and one housing fund, etc.) - special additional deductions - other deductions determined according to law. Among them, 5,000 yuan is the threshold of individual income tax, and only when it exceeds the threshold does it need to pay tax.

Under normal circumstances, when calculating individual income tax, the amount of income payable is to subtract social security deductions and special additional deductions, because these two items are tax-exempt. Among them, 5,000 yuan is the threshold of individual income tax, and only when it exceeds the threshold does it need to pay tax. Under normal circumstances, when calculating individual income tax, the amount of income payable is to subtract social security deductions and special additional deductions, because these two items are tax-exempt.

Excluding the part of the personal burden in the five insurances and one housing fund, after deducting the special additional deductions, the applicable tax rate of 10,000 yuan from the salary of 10,000 yuan minus the threshold of 5,000 is 3%.

Without considering other factors, such as the social security you pay, special additional deductions, etc., the individual income tax you need to pay is (10000-5000) 3% 150 yuan.

5000 is the threshold.

290 yuan. The calculation formula of wage individual income tax is as follows: tax payable = (income from wages and salaries - five insurances and one housing fund - deductions) Applicable tax rate - quick deduction.

The calculation of personal income tax deduction for a monthly salary of 10,000 is as follows:

1. Taxable income = salary income amount - various social insurance premiums - tax threshold (5,000 yuan).

2. Income tax payable = 10,000 yuan - 5,000 yuan = 5,000 yuan.

3. Tax payable = (10000-5000) 10%-210=290 yuan.

The salary of 10,000 should pay personal income tax of 290 yuan. The calculation formula of wage individual income tax is as follows: tax payable = (income from wages and salaries - five insurances and one housing fund - deductions) Applicable tax rate - quick deduction.

The calculation of personal income tax deduction for a monthly salary of 10,000 is as follows:1Taxable income = salary income - social insurance premiums - tax threshold (5,000 yuan).

2.Income tax payable = 10,000 yuan - 5,000 yuan = 5,000 yuan. 3.

Tax payable = (10000-5000) 10%-210=290 yuan.

[Legal basis].Article 6 of the Individual Income Tax Law of the People's Republic of China Calculation of taxable income: (1) 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 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) The business income shall be the taxable income after deducting costs, expenses and losses from the total income of each tax year. (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) 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 property. (6) Income from interest, dividends, bonuses and incidental income shall be taxable income based on 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%. Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail. The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

If there is no special additional deduction, and the five insurances and one housing fund have not been paid, the monthly salary is 10,000 yuan, the annual salary is 120,000, the annual cumulative individual income tax threshold is 60,000, the taxable income is 120,000-60,000 = 60,000, the applicable tax rate is 10%, the quick deduction is 2520, and the personal income tax is 60,000 * 10% - 2520 = 3480 yuan.

That is to say, with a monthly salary of 10,000 yuan and an annual salary of 120,000 yuan, the annual personal income tax needs to be paid 3,480 yuan. When the final settlement is made in the following year, you can apply for tax refund because the annual income does not exceed 120,000 yuan.

If there is a special additional deduction and the payment of five insurances and one housing fund, you can refer to the following calculation method to calculate.

After deducting the annual income tax threshold of 60,000 yuan, deducting the annual special additional deduction and the annual personal social security provident fund, it is the annual tax income, and the annual tax income is used to calculate the individual income tax.

The annual tax income does not exceed 36,000 yuan, the tax rate is 3%, and the quick deduction is 0;

If the annual taxable income exceeds 36,000 yuan to 144,000 yuan, the tax rate is 10%, and the quick deduction is 2520;

If the annual taxable income exceeds 144,000 yuan to 300,000 yuan, the tax rate is 20%, and the quick deduction is 16920;

If the annual taxable income exceeds 300,000 yuan to 420,000 yuan, the tax rate is 25%, and the quick deduction is 31920;

If the annual taxable income exceeds 420,000 yuan to 660,000 yuan, the tax rate is 30%, and the quick deduction is 52920;

If the annual taxable income exceeds 660,000 yuan to 960,000 yuan, the tax rate is 35%, and the quick deduction is 85920;

The annual taxable income exceeds 960,000 yuan, the tax rate is 45%, and the quick deduction is 181920

In addition to reaching the standard of 5,000 yuan, the calculation of individual income tax is also different according to the specific situation of each person, and the individual income tax is calculated after deducting special additional deductions, so it depends on the actual situation of the individual.

The individual income tax payable is equal to (income minus social security minus 5000) multiplied by the applicable tax rate to calculate the deduction.

The taxable income is equal to the monthly income minus 5,000 yuan (exemption), minus special deductions (three insurances and one housing fund, etc.) minus special additional deductions minus other deductions determined in accordance with the law.

Payroll tax is equal to the amount of taxable income multiplied by the payroll tax rate.

The items of special additional deductions include: children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and support for the elderly.

Individual income tax rate standard:

1. If the salary range is between 1 and 5,000 yuan, including 5,000 yuan, the applicable individual income tax rate is 0%;

2. If the salary range is between 5,000 and 8,000 yuan, including 8,000 yuan, the applicable individual income tax rate is 3%;

3. The salary range is between 8,000 and 17,000 yuan, including 17,000 yuan, and the applicable individual income tax rate is 10%;

4. The salary range is between 17,000 and 30,000 yuan, including 30,000 yuan, and the applicable individual income tax rate is 20%;

5. If the salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, the applicable individual income tax rate is 25%;

6. If the salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%;

7. If the salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, the applicable individual income tax rate is 35%;

8. If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45%.

10,000 yuan of salary will be deducted from the income tax of 290 yuan. The calculation formula of wage individual income tax is as follows: tax payable = (income from wages and salaries - five insurances and one housing fund - deductions) Applicable tax rate - quick deduction. The calculation of personal income tax deduction for a monthly salary of 10,000 is as follows:

1. Taxable income = salary income amount - various social insurance premiums - tax threshold (5,000 yuan).

2. Income tax payable = 10,000 yuan - 5,000 yuan = 5,000 yuan.

3. Tax payable = (10000-5000) 10%-210=290 yuan.

The balance of the income from remuneration for labor services, remuneration from manuscripts, and royalties after deducting 20% of the expenses is the amount of income. The amount of income derived from author's remuneration is reduced by 70%. If an individual makes a donation to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief, and the amount of the donation does not exceed 30% of the taxable income declared by the taxpayer, he or she may be deducted from the taxable income; Where it is stipulated that the full pre-tax deduction shall be made for the leakage type of public welfare charitable donation groups, it shall be determined from its regulations.

1. How much tax should be paid on a salary of 10,000 yuan.

The tax law stipulates that the balance of each month's income after deducting the exempt fee of 5,000 yuan is the taxable income.

On this basis, employees' contributions to basic pension insurance, medical insurance, unemployment insurance and housing provident fund can also be deducted.

That is: salary - five insurances and one housing fund - 5000 - others = taxable income, taxable income only needs to be taxed.

The amount of tax paid on the salary of 10,000 yuan depends on the amount of deduction payable by the worker, and then the tax is calculated. If a person's net income is 10,000 yuan, the tax payable = (10,000-5,000)*10%-210=290 yuan.

2. The object of individual income tax.

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.

3. The concept of resident taxpayer and non-resident taxpayer.

Individuals who have a domicile in China, or who have not been domiciled but have lived in China for one year, are resident taxpayers.

Individuals who have no domicile and do not reside in China, or who have no domicile and have resided in China for less than one year, are non-resident taxpayers.

Relevant knowledge. 1. Individual income tax is a kind of income tax levied by the state on the income of its own citizens, individuals residing in its own country and the income of overseas individuals in its own country. In some countries, personal income tax is the main type of tax, accounting for a large proportion of fiscal revenue, and also has a greater impact on the economy.

2. The taxpayers of China's individual income tax are those who reside in China and have income, as well as individuals who do not reside in China but obtain income from China, including Chinese domestic citizens, foreigners and compatriots from Hong Kong, Macao and Taiwan who obtain income in China.

The scope of income tax that needs to be paid by individuals is salary, five insurances and one housing fund, individual income tax exemption (50,000) - additional special deduction added), and the rest is the part that needs to be taxed.