A monthly salary of 25,000, how much is the personal income tax?

Legal analysis]: 25,000 yuan of personal income tax should be paid for salary. On August 31, 2018, the fifth meeting of the Standing Committee of the National People's Congress voted and passed the decision to amend the Individual Income Tax Law of the People's Republic of China, which came into force on January 1, 2019.

The individual income tax threshold has been raised to 5,000 yuan per month and other partial tax reduction policies, and the new individual income tax rate and fast deduction will be implemented from October 1, 2018. The fee reduction standard is raised to 5,000 yuan, and the balance of the monthly income after deducting 5,000 yuan is the taxable income. If the monthly salary is 25,000 yuan, the monthly taxable income is 5000-50000000 yuan, the new tax rate of 20% is applicable, the quick deduction is 1410 yuan, and the monthly taxable income is 25000-5000) * 20%-1410590 yuan.

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; 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.

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%.

If the salary is 25,000 yuan (excluding five insurances and one housing fund), the individual income tax paid is 4,370 yuan.

Taxable income = pre-tax salary income Five insurances and one housing fund (individual payment) Threshold (3,500 yuan per month for Chinese citizens, 4,800 yuan per month for foreigners including Hong Kong, Macao and Taiwan).

Tax payable = taxable income x tax rate Quick deduction.

Taxable income threshold 25000-3500=21500.

The applicable tax rate for the taxable income of 21500 is 25%, so the tax payable is 21500 25%-1005=4370 yuan.

It is expected that in the second half of 2018, China's individual income tax threshold will be adjusted from 3,500 yuan to 5,000 yuan. At that time, if the monthly income is 25,000 yuan, under the premise that the tax rate remains unchanged, the individual income tax paid is: (25,000-5,000) 25%-1,005=3,995 yuan.

If the tax rate and quick deduction change at the same time as the tax threshold is raised, the tax payable Taxable income New tax rate Quick deduction.

Individual income tax threshold.

The personal income tax threshold is 5,000 yuan per month.

The individual income tax threshold refers to the tax system formulated by the state in order to improve the tax system and better carry out tax reform. On April 20, 2011, the 20th meeting of the Standing Committee of the 11th National People's Congress was held, and the individual income tax exemption amount was proposed to be adjusted to 3,500 yuan. In mid-June 2011, a survey showed that 48% of Internet users requested a revision of the IIT exemption amount.

On June 30, 2011, the 21st meeting of the Standing Committee of the 11th National People's Congress passed the decision on the revision of the "Individual Income Tax Law" on the repair of sedan cars, which came into force on September 1, 2011. At the beginning of July 2011, Liu Zuo, director of the Institute of Tax Science of the State Administration of Taxation, answered the relevant questions.

On August 31, 2018, the decision to amend the individual income tax law was passed, with a threshold of 5,000 yuan per month, and the latest tax threshold and tax rate will be implemented from October 1, 2018.

The answer is that the income tax is 2590. In accordance with the provisions of the newly revised individual income tax law, the deduction standard is increased to 5,000 yuan, and the balance after deducting 5,000 yuan from the monthly income is the taxable income. The salary is 25,000 yuan, and the personal income tax is 2,590 yuan.

Ask how it counts.

Answer: 25,000 yuan salary income, without considering additional deductions, payable individual income tax = 3000 3% 12000 10% ten (25000-5000-3000-12000) 20% = 2290 yuan.

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 300,000 yuan, the annual cumulative individual income tax threshold is 60,000, the taxable income is 300,000-60,000 = 240,000, the applicable tax rate is 20%, the quick deduction is 16,920, and the personal income tax is 240,000 * 20% - 16,920 = 10,000 yuan.

That is to say, the monthly salary is 10,000 yuan, the annual salary is 300,000 yuan, and the annual personal income tax needs to pay 10,000 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 for calculation. Of course, there are special additional deductions, five insurances and one housing fund, which can reduce the tax income, and the annual personal income tax will be less than 10,000 yuan.

After the annual income subtracts the annual cumulative 60,000 individual income tax threshold, subtracts the annual special additional deduction and the annual personal social security provident fund, it is the annual tax income of Yuanxiang, 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 will be 35%, and the quick deduction will be 85920;

The annual taxable income exceeds 960,000 yuan, the tax withering rate is 45%, and the quick deduction is 181,920