What is the personal income tax charged in China in 2011?

Individual income tax payable = (salary - 3500) * proportion - quick deduction.

The proportions are found in the table below.

Individual income tax rate table (applicable to income from wages and salaries).

Progression Monthly Taxable Income Tax Rate (%) Quick Deduction:

1. If the monthly tax payable does not exceed 1,500 yuan, the tax rate is 3%, and the quick deduction is 0;

2. The tax rate is 10% for the part of the tax payable in the whole month exceeding 1,500 yuan to 4,500 yuan. Quick calculation deduction of 105 yuan;

3. The tax rate is 20% for the part of the tax payable in the whole month exceeding 4,500 yuan to 9,000 yuan. The quick calculation deduction is 555 yuan;

4. For the part of the tax payable exceeding 9,000 yuan to 35,000 yuan in the whole month, the tax rate is 25%, and the quick deduction is 1,005 yuan;

5. For the part of the tax payable exceeding 35,000 yuan to 55,000 yuan in the whole month, the tax rate is 30%, and the quick deduction is 2,755 yuan;

6. The tax rate is 35% for the part of the tax payable exceeding 55,000 yuan to 80,000 yuan in the whole month. Quick calculation deduction of 5,505 yuan;

7. The tax rate for the part of the tax payable in the whole month exceeds 80,000, and the tax rate is 45%. The quick calculation deduction is 13,505 yuan.

Before August 31, 2011, it was still the old standard, and the part exceeding 2,000 yuan was levied at the tax rate, and after September 1, 2011, according to the new standard, the part exceeding 3,000 yuan was levied at the tax rate.

Individual income tax shall be paid on the following personal income:

1. Income from wages and salaries: Excess progressive tax rate is applicable, with a tax rate of 5% to 45%; Income from production and operation of individual industrial and commercial households: Excess progressive tax rate of 5% to 35% shall be applied;

2. Income from contracted and leased operations of enterprises and institutions: an excess progressive tax rate of 5% to 35% shall be applied; Income from remuneration for labor services: Proportional tax rate of 20% is applicable.

If the one-time income from labor remuneration is abnormally high, a markup may be levied. Income from author's remuneration: the proportional tax rate is applicable, the tax rate is 20%, and the tax payable is reduced by 30%.

3. For individuals who transfer their housing and are unable to provide invoices for the original value of the house or legal and valid vouchers for reasonable expenses, resulting in the inability to accurately calculate the amount of income payable, the individual income tax shall be levied by means of verification and collection, and the approved collection rate shall remain at 1%.

For individuals who transfer their houses, if they can provide invoices for the original value of the house or legal and valid vouchers for reasonable expenses, the balance of the income from the sale of the house minus the original value of the house purchase and reasonable expenses shall be 20% of the taxable income.

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, the excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached); 2) For business income, the progressive tax rate of 5% to 35% of the net is applied (the tax rate table is attached); Income from interest, dividends, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Individual income tax deduction standard: For example, children's education is deducted according to the standard fixed amount of 12,000 yuan per child per year (1,000 yuan per month), and parents can choose to have one of them deduct 100% of the deduction standard, or they can choose to have both parties deduct according to 50% of the deduction standard. If continuing education is academic (degree) education, it will be deducted according to a fixed amount of 400 yuan per month.

Since September 1, 20011, China's individual income tax deduction standard (commonly known as the individual income tax threshold) has been increased from the current 2,000 yuan per month to 3,500 yuan per month.

Adjusted personal tax bracket.

Individual income tax payable = Taxable income Applicable tax rate - Quick deduction deduction standard 3,500 yuan Month (officially implemented from September 1, 2011) taxable income = monthly income after deducting three insurances and one housing fund - deduction standard (applicable to wages and salaries).

Progression: Monthly income after deducting three insurances and one housing fund - deduction standard (yuan) Tax rate (%)Quick calculation deduction 1 No more than 1500 yuan 3 0

2 Over 1,500 yuan to 4,500 yuan 10 1053 Over 4,500 yuan to 9,000 yuan 20 5,554 Over 9,000 yuan to 35,000 yuan 25 10,055 Over 35,000 yuan to 55,000 yuan 30 27,556 Over 55,000 yuan to 80,000 yuan 35 55,057 Over 80,000 yuan 45 13,505

In the 7 levels listed in the table below, find your corresponding tax rate and the 2011 tax calculation method for the quick deduction Step 2:

Calculate your own tax payable My monthly income - individual income tax "threshold" 3000 yuan 2011 tax calculation method Step 3:

Calculate your own individual income tax payable The corresponding tax rate - quick deduction 2011 tax calculation method example:

The monthly income of a company's employees after deducting three insurances and one housing fund is 10,000 yuan, which is in the third level in the above table.

The corresponding tax rate is 20%, and the quick deduction is 525, then the tax payable is (10,000 yuan - 3,000 yuan tax threshold) 7,000 yuan tax 7,000 yuan 20%-525 yuan = 875 yuan.

The calculation method of the new individual income tax: the tax exemption is 3,500 yuan, and the new standard will be implemented on September 1, 2011.

The amount of tax to be paid = salary 4 gold 3500 * tax rate Quick deduction.

Progression Monthly salary income Tax rate Quick deduction coefficient (yuan).

New Individual Income Tax Rate Table (effective from September 1, 2011).

The threshold is 3,500 yuan.

Progression Taxable Income Tax Rate Quick Deduction.

1 3% 0 for the part not exceeding 1500 RMB

2 10% for the portion exceeding $1,500 to $4,500 105

3 Over $4,500 to $9,000 20% 555

4 25% of the portion exceeding 9,000 yuan to 35,000 yuan 1005

5 30% of the part exceeding 35,000 yuan to 55,000 yuan 2755

6 Over $55,000 to $80,000 35% 5,505

7 Parts over 80,000 45% 13,505

Individual income tax payable = (actual income deduction standard) Applicable tax rate - quick deduction.

The deduction standard is 2000 yuan per month.

if it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;

For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125%.

For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3,375

For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6,375 for Miga

For the part exceeding 80,000 yuan to 100,000 yuan, the tax rate is 40%, and the quick calculation deduction is 10,375

For the part exceeding 100,000 yuan, the tax rate is 45%, and the quick deduction is 15,375

Now the deduction is 2000, then the calculation process is: (10000-2000) * 20% - 375 = 1225 yuan.

Before income tax reform (10,000-2,000) * 20% - 375 = 1,225 yuan.

After the income tax reform, the finger type is noisy, only the cover is rented, etc., and then it is calculated according to the formula!

How to calculate the tax of personal wheels.