2012 Individual Income Tax Calculation Method

There are several ways to calculate individual income tax, I don't know what kind of collection object you want to know? Salary or year-end bonus? or other remuneration for services; Remuneration; income from lease or transfer of property; Incidental gains; income from self-employment; Dividends or something?

I don't know what kind of salary you want, is it the income from the salary?

2012 Individual Income Tax Calculation Method.

Step 1 of the individual income tax calculation method:

In 2012, the personal income tax threshold was 3,500 yuan, and in the 7 levels listed in the table below, you can find your corresponding tax rate and quick deduction. Progression 1 2 3 4 5 6 7 Monthly income (yuan) after deducting three insurances and one housing fund

83,000 yuan Tax rate (%)5 10 20 25 30 35 45 Quick deduction (yuan) 0 75 525 975 2725 5475 13475 Individual tax calculation method Step 2:

Calculate your tax payable = your monthly income (after deducting three insurances and one housing fund) - individual income tax threshold (3,500 yuan).

Step 3 of the individual income tax calculation method:

Calculate your own individual income tax = tax payable The corresponding tax rate - quick deduction Example of the calculation method of individual income tax:

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 - 3,500 yuan of individual income tax) = 6,500 yuan Individual income tax = 6,500 20%-525 yuan = 775 yuan. Everyone's Opinion:

1. The individual income tax law increases the exemption amount from 2000 to 3500; According to the Ministry of Social Security, after the adjustment, the tax rate on wages and salaries will be reduced from 28% to 12%. It turns out that 72% of Chinese's salary income is less than 2,000, and 88% of people are less than 3,500!

2. "With a monthly income of 10,000 yuan, you have to pay 14% individual income tax, 12% provident fund, 8% endowment insurance, 4% medical unemployment insurance = 3,800 yuan, and the remaining 6,200 yuan; If you take out 6,200 to consume all, you need to pay 17% VAT for the goods you consume, 28% various miscellaneous taxes = 2,800 yuan, so if you earn 10,000 yuan a month, you are equivalent to taking out 6,600

Yuan to (pay taxes). ”

3. Production enterprises include taxes in production costs, and it is not the people who pay the bill in the end.

4. Regarding the proposed adjustment of the individual income tax exemption to 3500, in fact, I think it is still low.

New Individual Income Tax Rate Table.

The threshold is 3,500 yuan.

Taxable income of the level, tax rate, quick deduction.

1 3% 0 for the part not exceeding 1500 yuan

2 10% of the part exceeding 1500 yuan to 4500 yuan 105

3 20% of the part exceeding 4,500 yuan to 9,000 yuan 555

4. The part exceeding 9,000 yuan to 35,000 yuan 25% 1005

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

6 35% of the part exceeding 55,000 yuan to 80,000 yuan 5505

7 Parts over 80,000 45% 13,505

Calculation formula: (salary payable - withheld social security and medical insurance, etc., 5 insurances and 1 housing fund, 3,500 yuan) Corresponding tax rate - corresponding quick deduction (0).

For example: 1. (A person's salary in July is 5500 yuan, and the withheld 5 insurances and 1 housing fund are 1000 yuan and 3500 yuan)) 1000 yuan The corresponding tax rate is 3% - the corresponding quick deduction (0) is 30 yuan.

2. (A person's salary in July is 6,500 yuan, and the withheld 5 insurances and 1 housing fund are 1,000 yuan and 3,500 yuan)) 2,000 yuan The corresponding tax rate is 10% - the corresponding quick deduction is 105 95 yuan.

The wage threshold becomes 3500 The formula is (salary - threshold) The corresponding tax rate is 3% - quick deduction (0).

In the future, there will be a table to submit the "Individual Income Tax Excess Progressive Tax Rate Table" The table explains the elements of the above formula as soon as it is calculated, for example, according to the new individual income tax calculation method 4500 yuan salary:

4500-3500) x3%-0=30 yuan.

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

The threshold is 3,500 yuan.

Taxable income of the level, tax rate, quick deduction.

1 3% 0 for the part not exceeding 1500 yuan

2 10% of the part exceeding 1500 yuan to 4500 yuan 105

3 20% of the part exceeding 4,500 yuan to 9,000 yuan 555

4. The part exceeding 9,000 yuan to 35,000 yuan 25% 1005

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

6 35% of the part exceeding 55,000 yuan to 80,000 yuan 5505

7 Parts over 80,000 45% 13,505

Individual income tax = (total salary - three insurances and one housing fund - 3500) * tax rate - quick deduction. (No more than 1500, the tax rate is 3%, and the quick deduction amount is 0; 1500-4500, the tax rate is 10%, and the quick deduction amount is 105; 4500-9000, the tax rate is 20%, and the quick deduction is 555; 9000-35000 tax rate is 25%, and the quick deduction amount is 1005).

Individual income tax rate table (1).

Wages and salaries are applicable).

Progression Tax-included Tax-Exclusive Tax-Exclusive Tax-Included Range: Tax Rate (%)Quick Calculation Deduction Description.

1 not more than 500 yuan not more than 475 yuan 5 0 1The tax-included and tax-exclusive ranges listed in this table are the income after deducting the relevant expenses in accordance with the provisions of the tax law. 2 The tax-inclusive range is applicable to the income from wages and salaries for which the taxpayer bears the tax; The tax-free range is applicable to the income from wages and salaries paid by others (units).

2 Over $500 to $2,000 Over $475 to $1,825 10 25

3 Over $2,000 to $5,000 Over $1,825 to $4,375 15 125

4 The portion exceeding $5,000 to $20,000 The portion exceeding $4,375 to $16,375 20,375

5 The part exceeding $20,000 to $40,000 The part exceeding $16,375 to $31,375 25 1,375

6 The part exceeding $40,000 to $60,000 The part exceeding $31,375 to $45,375 30 3,375

7 The part exceeding $60,000 to $80,000 The part exceeding $45,375 to $58,375 35 6,375

8 The part exceeding $80,000 to $100,000 The part exceeding $58,375 to $70,375 40 10,375

9 The part over $100,000 The part over $70,375 45 15,375

Tax law reform.

The individual income tax threshold was adjusted to 3,500 yuan.

The 21st Session of the Standing Committee of the 11th National People's Congress decided to amend the Individual Income Tax Law of the People's Republic of China as follows: 1. Paragraph 1 of Article 3 shall be amended as: "Income from wages and salaries shall be subject to a progressive tax rate of 3% to 45% (the tax rate table is attached).

2. The first item of the first paragraph of Article 6 shall be amended as: "The balance of the monthly income after deducting expenses of 3,500 yuan from wages and salaries shall be the taxable income. 3. In Article 9, "within 7 days" is amended to read "within 15 days".

4. Individual income tax rate table 1 (applicable to income from wages and salaries) is amended as: Level Monthly taxable income Tax rate (%)1 3 not exceeding 1,500 yuan 2 The part exceeding 1,500 yuan to 4,500 yuan 10 3 The part exceeding 4,500 yuan to 9,000 yuan 20 4 The part exceeding 9,000 yuan to 35,000 yuan 25 5 The part exceeding 35,000 yuan to 55,000 yuan 30 6 The part exceeding 55,000 yuan to 80,000 yuan 35 7 The part exceeding 80,000 yuan 45 (Note: The taxable income of the whole month mentioned in this table refers to the balance after deducting expenses of 3,500 yuan and additional deductions from the monthly income in accordance with the provisions of Article 6 of this Law.) ）

Salaries over $3,500 are subject to tax.

Such as a monthly income of 6,000 yuan.

The first $500 uses 3%: 500*

The following 2000 uses 10%.

A total of taxes to be paid: 15 + 200 = 215

The vast majority of people are in this range.

The remaining part of the salary after subtracting 3500 should be checked for the tax rate corresponding to the progressive tax rate table minus the quick deduction.

The calculation of individual income tax is different depending on the type of income and the amount of income.