In 2012, there was a tax on how much wages were exceeded

From September 1, 2011, the threshold is 3,500 yuan. Seven levels of progressive tax rates (3% to 45%) are applied to calculate and pay individual income tax.

Progression Tax-included Tax-Excluded Tax-Included Tax-Included Tax-Rate: Tax Rate: Quick Deduction.

1 No more than 1500 yuan No more than 1455 yuan 3 0

2 The part exceeding 1500 yuan to 4500 yuan The part exceeding 1455 yuan to 4155 yuan 10 105

3 The part exceeding 4,500 yuan to 9,000 yuan The part exceeding 4,155 yuan to 7,755 yuan 20 555

4 The part exceeding 9,000 yuan to 35,000 yuan The part exceeding 7,755 yuan to 27,255 yuan 25 1005

5 The part exceeding 35,000 yuan to 55,000 yuan The part exceeding 27,255 yuan to 41,255 yuan 30 2,755

6 The part exceeding 55,000 yuan to 80,000 yuan The part exceeding 41,255 yuan to 57,505 yuan 35 5,505

7 The part over 80,000 yuan The part over 57,505 yuan 45 13,505

Since March 2008, the individual income tax has been calculated according to the minimum levy standard of 2,000 yuan per month. (From September 1, 2011, the individual income tax threshold will be adjusted to 3,500 yuan per month).

Legal Analysis: Individual Income Tax Calculation Method:

Individual income tax - income from wages and salaries is declared on a monthly basis, and you can only find an approximate number, monthly salary = 120,000 12 = 10,000 yuan.

Individual income tax payable = (10,000-3,500) x 20% - 555 = 745 yuan.

Annual personal income tax amount = 745x12 = 8940 yuan.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

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;

Lushan nine) by chance.

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 in items 1 to 4 of the preceding paragraph, the tax on the income carried by the individual 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 analysis: The personal income tax threshold stipulated in China is 5,000 yuan, so an annual salary of more than 60,000 yuan needs to be taxed.

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 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 in 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) The income from property leasing, if the income does not exceed 1,000 yuan each time, the expenses shall be deducted 800 yuan; 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) 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%.

If an individual Bi Fanqing donates his income to public welfare and charitable undertakings such as education, poverty alleviation, and poverty relief, the part of the donation that does not exceed 30% of the taxable income declared by the taxpayer can be deducted from his taxable income; 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 stipulated by the former family of the national hand; 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 salary is about 20,000 yuan.

Tax payable = taxable income Tax rate - quick deduction. Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

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.

Legal Analysis: Wages over 5,000 are taxable.

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, bonuses, income from property leases, income from property transfer and incidental income shall be subject to the tax rate of 20% of the company.

Legal Analysis: Wages over 5,000 are taxable.

Legal basis: Article 3 of the Tansheng 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 old tax rate table of Jean's is attached);

3) Income from interest verification, dividends and bonuses, income from property leasing, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.