How much tax is appropriate for an income of 400,000 yuan, and how much tax should be paid for an an

17000-3500)*25%-1005=2370 yuan.

A tax of 2,370 yuan should be paid.

Individual income tax payable on wages and salaries = taxable income Applicable tax rate - quick deduction.

Series. Tax-included range.

Tax range is not included. Rate.

Quick calculations. Deductions.

not more than 1,500 yuan.

not more than 1455 yuan.

The part exceeding 1500 yuan to 4500 yuan.

The part exceeding 1455 yuan to 4155 yuan.

The part exceeding 4,500 yuan to 9,000 yuan.

The part exceeding 4155 yuan to 7755 yuan.

The part exceeding 9,000 yuan to 35,000 yuan.

The part exceeding 7,755 yuan to 27,255 yuan.

The part exceeding 35,000 yuan to 55,000 yuan.

The part exceeding 27,255 yuan to 41,255 yuan.

The part exceeding 55,000 yuan to 80,000 yuan.

The part exceeding 41,255 yuan to 57,505 yuan.

The part over 80,000 yuan.

The part that exceeds 57,505 yuan.

Assuming that the monthly salary is the same, the monthly salary is 33,333 yuan, the monthly personal income tax is paid yuan, and the annual personal income tax is 57,441 yuan.

In social insurance, the expenses are calculated proportionally based on the average annual salary of the employee in the previous year (the first month's salary or the salary stipulated in the labor contract for newly recruited personnel is the payment base), and are paid by the unit and the individual employee respectively.

The prescribed ratio is approximately:

Pension: 20% for units and 8% for individuals.

Unemployed: 2% for employers, 1% for individuals.

Medical: 6-4% for units and 2-4% for individuals.

Work-related injuries: 1% for units and 0% for individuals.

Childbirth: 1% for units, 0% for individuals.

Slight changes may occur from place to place.

A gold unit is generally 8%-12%, and the same is true for individuals.

The proportion of five insurances and one housing fund is 20%, that is, 33333 * 20% = 6666 yuan.

The formula for calculating the IIT is:

Tax payable (deduction of "five insurances and one housing fund" for wages and salaries) Applicable tax rate Quick deduction.

Since September 1, 2011, the adjusted 7-level excess progressive tax rate stipulates that the taxable income of the whole month exceeds 9,000 yuan and does not exceed 35,000 yuan, and the tax rate is 25%.

Taxable income = 33333-6666-3500 = 23167, tax payable = 23167 * 25% - 1005 = yuan.

The annual salary is 53,079 yuan. 400,000 divided by 12 months, each monthly salary is 33,333 yuan, 33,333-5,000 = 28,333, in the range of 25,000-35,000, the tax rate is 25%, 28,333 multiplied by 25% = 7,083, and then subtracted by the quick deduction 2,660,7083-2,660 = is a month, then 12 months a year, 4,423 times 12 = 53,079, so the annual salary of 400,000 yuan has to pay a tax of 53,079 yuan.

Extended information: 1. What are the consequences of not paying individual income tax?

Generally speaking, individual income tax is paid by the unit, that is, the unit deducts personal income from the employee's salary and pays it to the tax department. However, sometimes there is a problem with the tax system or the company's finances are wrong, and the individual income tax needs to be paid by the employee himself.

If you don't pay personal income tax, then the consequences are more disadvantageous because the tax system will blacklist you. Being blacklisted by the tax system, the credit coefficient of individuals is also affected, and they are restricted everywhere when they go to the bank for loans and handle credit-related businesses in the future. No matter what the reason, if you pay income tax, you will find the tax authorities, and the tax authorities will only recognize the system, and they will be unsympathetic to the blacklist.

Therefore, you must maintain your own credit, the credit index will become more and more valuable in the future, and it will be difficult to move an inch without credit.

If the taxpayer fails to file tax returns and submit tax information within the prescribed time limit (i.e., within 3 months after the end of the tax year), the tax authorities shall order the taxpayer to make corrections within a time limit and may impose a fine of not more than 2,000 yuan; where the circumstances are serious, a fine of between 2,000 and 10,000 RMB may be imposed.

If a taxpayer fails to file a tax return, resulting in non-payment or underpayment of tax, the tax authorities shall recover the tax not paid or underpaid, and impose a fine of not less than 50% but not more than five times the amount of tax not paid or underpaid. This kind of punishment is an administrative penalty, and the degree of violation does not reach the level of the crime and does not need to be transferred to the judicial authority to be punished by the tax administrative organ.

II. Conviction and sentencing for failing to truthfully declare individual income tax.

If an individual does not declare truthfully, resulting in the loss of tax revenue, which constitutes a crime, it needs to be transferred to the judicial organ for conviction and sentencing, that is, the taxpayer faces prison.

Legal basis: 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) 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. If a taxpayer obtains the income in items 5 to 9 of the preceding paragraph, the individual income tax shall be calculated separately in accordance with the provisions of this Law.

If there is no special additional deduction, and no five insurances and one housing fund have not been paid, the annual salary is 400,000, the annual tax threshold is 60,000, the taxable income is 400,000-60,000 = 340,000, the applicable tax rate is 25%, the quick deduction is 31920, and the personal income tax is 340,000 * 25% - 31920 = 10,000 yuan.

That is to say, with an annual salary of 400,000 yuan, 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, hail failure 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 commitment to bear the 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

Legal analysis: 77,500 tax is required, and the annual salary is 400,000 and 322,500 after tax.

Payment standard: Level 1: 3% if it does not exceed 10,000 yuan

Level 2: 10% for the part exceeding 10,000 yuan to 10,000 yuan

Level 3: 20% for the part exceeding 10,000 yuan to 300,000 yuan

Level 4: 25% for the portion exceeding 300,000 yuan to 420,000 yuan

Level 5: 30% for the part exceeding 420,000 yuan to 660,000 yuan

Level 6: 35% for the portion exceeding 660,000 yuan to 960,000 yuan

Level 7: 45% of the part exceeding the royal noise of 960,000 yuan

Personal Income Tax Rate:

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 lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the tax authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations. Laughing hands.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

[Legal Analysis].: How much is 400,000 yuan before tax and after tax: pay 5,000 yuan in tax.

Taxable income = salary income amount - various social insurance premiums - tax threshold (5,000 yuan.) 1. Employee salary = basic salary + post allowance + social insurance + overtime pay + subsidy + bonus + year-end bonus, etc. Among them: subsidies and bonuses generally include food subsidies, transportation subsidies (interns who do not live in dormitories), attendance awards, holiday condolences, birthday condolences, severance subsidies, etc.

1. Food subsidy: Employees who are on duty all day can get the food subsidy of the day (120 yuan per month, which is temporarily converted according to 24 working days per month, that is, 5 yuan a day). Note:

If you take leave on the day or take half a day, you will not be paid a meal allowance. 2. Transportation subsidy: It is only paid to interns who do not live in the dormitory.

The standard of payment is 100 yuan per person per month, which is converted according to the actual number of working days. 3. Full attendance award: The standard is 100 yuan per person per month.

If you are late or leave early within a month, you will be deducted 20 yuan once, 50 yuan for two times, 100 yuan for three times, and four or more times, the full amount of the full attendance award of the month and one-quarter of the post allowance of the day will be deducted. That is: late or early departure once to get a full attendance bonus of 80 yuan, two times to get 50 yuan, three times to get 0 yuan, four or more times to get 0 yuan for the full attendance bonus and deduct the same day (is it 4 times deducted or the 4th deduction?)

Post allowance of 1 4. Note: No attendance bonus will be deducted within half a day of personal leave, no attendance bonus will be deducted within 1 day of sick leave, and no attendance bonus will be deducted within 3 days for interns who take personal leave due to returning to school.

[Legal basis].Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law refers to all cash or non-cash remuneration paid by an enterprise to its employees in each tax year, including basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to employees' positions or employment.

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.

Pay 53,079 yuan. 400,000 divided by 12 months, each monthly salary of 33,333 yuan, 33,333-5,000 = 28,333, in the range of 25,000-35,000, the tax rate is 25%, 28,333 * 25% = 7,083, and then subtract the deduction of 2,660,7083-2,660 = one month, then 12 months a year, 4,423 * 12 = 53,079, so the annual salary of 400,000 yuan has to pay a tax of 53,079 yuan.

Legal basis: Article 3 of the Enterprise Income Tax Law of the People's Republic of China stipulates: "The tax rate of individual income tax:

1. Income from wages and salaries shall be subject to a progressive tax rate of 3% to 45%. 2. The income from production and operation of individual industrial and commercial households, as well as the income from contracted and leased operations of enterprises and institutions, shall be subject to an excess progressive tax rate of 5 to 35 percent. 3. The income from author's remuneration shall be subject to a proportional tax rate of 20% and a tax reduction of 30% according to the tax payable.

4. The proportional tax rate shall be applied to the income from remuneration for labor services, and the tax rate shall be 20%. If the one-time income from labor remuneration is abnormally high, a mark-up levy may be implemented, and the specific measures shall be prescribed by ***. 5. Income from royalties, interest, dividends, bonuses, income from property leases, income from transfer of property, income from incidental quarrels and other income shall be subject to a proportional tax rate of 20%. ”