How much personal income tax should be paid with an income of 13,000 yuan

1. The special deduction that needs to be deducted is my expense multiplied by the tax rate.

2. Calculation method: taxable income = monthly income - 5,000 yuan (tax threshold) - special deduction (three insurances and one housing fund, etc.) - special additional deduction - other deductions determined according to law.

3. The collection method of individual income tax can be divided into monthly and annual. The income from production and operation of individual industrial and commercial households, the income from contracted and leased operations of enterprises and institutions, the income from wages and salaries of specific industries, and the income obtained from outside China shall be taxed on an annual basis, and the tax payable on other income shall be calculated and levied on a monthly basis.

The applicable formula for wage and salary tax deduction is: tax payable = taxable income for the whole month Applicable tax rate - quick deduction.

Calculation method: 13000-5000 = 8000 yuan, 8000 * 10% - quick deduction 210 = 590 yuan.

1. If you receive a salary in the current month: 13,000 yuan after deducting social security * yuan and provident fund*, tax income.

amount = 13000-3500 = 9500 yuan; Individual income tax payable = 9500 * 25% = 2375 yuan, quick deduction = 1005, actual individual income tax = 2375-1005 = 1370;Your salary income: 13,000-1,370 = 11,630 yuan.

2. Note 1:

Let me tell you, this 3,500 yuan deduction is the policy from September 1, 2011 to today. All Chinese citizens are required to do so in China. As long as your monthly income exceeds 3,500 yuan, you have to consciously pay personal income tax, and this policy is still implemented today.

3. Note 2:

Individual income tax is a cash system, that is, if you don't pay it last month, you have to pay individual income tax as long as it exceeds 3,500 yuan.

4. Note 3:

The personal income tax you pay can be found in your local local local tax, and your local local tax should give taxpayers a glorious letter every year.

5. Implemented tax rate**:

You have to pay a tax of 590 yuan.

If you receive a salary in the current month: 13,000 yuan after deducting social security * yuan and provident fund*, tax income = 13,000-5,000 = 8,000 yuan; Individual income tax payable = 8000 * 10% = 800 yuan, quick deduction = 210, actual tax paid = 800-210 = 590;Your salary income: 13,000-590 = 12,410 yuan.

Legal analysis: 490 yuan of personal income tax should be paid. The deduction standard for personal income tax expenses is from 3500** to 5000, and the taxable part of 10000 monthly salary is 5000, the tax rate is 10%, and the quick deduction is 210.

The calculation of personal income tax deduction for a monthly salary of 10,000 is as follows:

1.Taxable income = amount of salary income Various social insurance premiums Threshold (5,000 yuan).

2.Taxable income = 12000 - 0 - 5000 = 70003Tax payable = Taxable income x Tax rate Quick deduction.

4.Tax payable = 7000 x 10% -210 = 490Legal basis: Law of the People's Republic of China on the Administration of Tax Collection Article 63 A taxpayer who forges, alters, conceals, or destroys account books and accounting vouchers without authorization, or lists more expenditures or omits or understates income in the account books, or refuses to declare or makes false tax declarations after being notified by the tax authorities, and fails to pay or underpays the tax payable, is guilty of tax evasion.

If a taxpayer evades taxes, the tax authorities shall recover the taxes not paid or underpaid, and impose a fine of not less than 50% but not more than five times the amount of taxes not paid or underpaid; where a crime is constituted, criminal responsibility is pursued in accordance with law. If a withholding agent fails to pay or underpays the withheld or collected tax by means listed in the preceding paragraph, the tax authorities shall recover the tax not paid or underpaid and the late payment penalty, and impose a fine of not less than 50% but not more than five times the amount of the tax not paid or underpaid; where a crime is constituted, criminal responsibility is pursued in accordance with law.

17,000 yuan, 2,370 yuan of personal income tax payable.

Analysis: Pay individual income tax = (salary 17,000 yuan - personal payment of five insurances and one housing fund amount of 0 yuan - personal income tax deduction 3,500 (yuan) * tax rate 25% - quick deduction 1,005 yuan) = 2,370 yuan.

Extended Materials. Individual income tax is a tax levied on various taxable income obtained by individuals (natural persons), and is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax.

Individual income tax payers refer to individuals who have a domicile in China, or who have not been domiciled but have resided in China for one year, and who have no domicile and do not reside or who have lived in China for less than one year but have obtained income from China, including citizens of China, individual industrial and commercial households, foreign individuals, etc.

The taxation principles of individual income tax are divided into "territorialism" and "personalism". In accordance with the principle of territoriality, only the income of the country is taxed, regardless of whether the taxpayer is a citizen or a resident; In accordance with the principle of personalism, taxes are levied only on citizens or residents of the country, regardless of whether their income** is domestic or foreign.

If there is no special additional deduction, and five insurances and one housing fund have not been paid, the salary of 17,000, the annual salary of 10,000, the annual cumulative amount of individual income tax threshold is 60,000, the taxable income is 10,000-60,000 = 10,000, the applicable dry tax rate is 10%, the quick deduction is 2,520, and the personal income tax is 10,000 yuan.

That is to say, a salary of 17,000, an annual salary of 10,000 yuan, and an annual personal income tax of 10,000 yuan need to be paid.

If there is a special additional deduction and five insurances and one housing fund, you can refer to the following calculation method to calculate in Yuanxiangxing. Of course, there are special additional deductions, five insurances and one housing fund, which can reduce the tax income, and the personal income tax will be less than 10,000 yuan.

After deducting the annual income tax threshold of 60,000 yuan, deducting the annual special additional deduction and the annual personal 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: 7,000 yuan should be deducted 245 yuan tax. The starting point of salary tax is 3500 yuan, the part exceeding 0-1500 is paid according to 3% of the individual income tax, and the individual income tax is paid according to 10% if the salary is 5000, if the salary is 5000, you need to pay (5000-3500) * 3% = 45 yuan, if the salary is 7000, you need to pay (7000-5000) * 10% + (5000-3500) * 3% = 245.

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) Income from interest, dividends and bonuses;

7) Income from the lease of property;

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; If a non-resident individual obtains the income from items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall separately calculate the income tax on personal suspected losses and hidden losses in accordance with the provisions of this Law.

Article 3 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%.

Legal analysis: the individual income tax threshold is 5,000 yuan. The personal income tax rate is the ratio between the amount of personal income tax and the amount of taxable income.

The personal income tax rate is set by the corresponding laws and regulations of the state and is calculated based on the individual's income. Paying individual income tax is the obligation of citizens whose income meets the payment standard. The specific calculation formula is as follows:

The amount of withholding and withholding tax in the current period = (cumulative withholding and prepayment of taxable income - withholding rate - quick deduction) - cumulative tax reduction and exemption - cumulative withholding and withholding tax; Cumulative withholding and prepayment of taxable income = cumulative income - cumulative tax-exempt income - cumulative deduction of expenses - cumulative special deduction - cumulative special additional deduction - cumulative other deductions determined in accordance with law; Among them: the cumulative deduction of expenses shall be calculated according to the monthly multiplication of 5,000 yuan by the number of months of employment of the taxpayer in the unit as of the current month.

Legal basis: "Administrative Measures for the Withholding and Declaration of Individual Income Tax" Article 6 When a withholding agent pays wages and salaries to a resident individual, it shall calculate the withholding tax in accordance with the cumulative withholding method and handle the withholding declaration on a monthly basis. The cumulative withholding method means that when the withholding agent withholds and withholds the tax in a tax year, the cumulative withholding and withholding tax shall be calculated based on the cumulative income of the taxpayer's wages and salaries as of the current month after deducting the accumulated tax-exempt income, cumulative deductions and major expenses, cumulative special deductions, cumulative special additional deductions and other deductions determined in accordance with the law. After deducting the cumulative tax reduction and exemption amount and the cumulative withheld and withheld tax amount, the balance shall be the withholding tax amount for the current period.

If the balance is negative, the tax refund will not be granted for the time being. When the balance is still negative after the end of the tax year, the taxpayer shall settle and pay the tax through the annual final settlement of comprehensive income, and the excess tax shall be refunded and the deficiency shall be compensated. The specific calculation formula is as follows:

The amount of tax to be withheld and paid in the current period = (cumulative amount of taxable income withheld and withheld, withholding rate - quick deduction) - cumulative tax reduction and exemption amount - cumulative amount of withheld and withheld tax; Cumulative withholding and prepayment of taxable income = cumulative income - cumulative tax-exempt income - cumulative deduction of expenses - cumulative special deduction - cumulative special additional deduction - cumulative other deductions determined in accordance with law; Among them: the cumulative deduction of expenses shall be calculated according to the monthly multiplication of 5,000 yuan by the number of months of employment of the taxpayer in the unit as of the current month.

If there is no special additional deduction, and the five insurances and one housing fund have not been paid, the monthly salary is 13,000 yuan, the annual salary is 10,000 yuan, the annual cumulative individual income tax threshold is 60,000, the taxable income is 10,000-60,000 = 10,000, the applicable tax rate is 10%, the quick deduction is 2520, and the personal income tax is 10,000 * 10% - 2520 = 7,080 yuan.

That is to say, the monthly salary is 13,000, the annual salary is 10,000, and the annual personal income tax needs to be paid 7,080 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, with special additional deductions, five insurances and one housing fund, the tax income can be reduced, and the annual personal income tax will be less than 7,080 yuan.

After the annual income subtracts the annual personal income tax threshold of 60,000, the annual special additional deduction and the annual personal 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 tax payment 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