How is the current individual income tax calculated? There is no specific formula for calculating it

Individual tax brackets.

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

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

Income from wages and salaries shall be subject to the nine-level excess progressive tax rate table of individual income tax. Taxable income (tax-included income) Tax rate % Quick deduction (yuan) 1 Not more than 500 yuan 5 0

2. More than $500 to $2000 10 25

3. More than 2,000 yuan to 5,000 yuan 15 125 four More than 5,000 yuan to 20,000 yuan 20 375 Five More than 20,000 yuan to 40,000 yuan 25 1375 Six More than 40,000 yuan to 60,000 yuan 30 3375 Seven More than 60,000 yuan to 80,000 yuan 35 6,375 Eight More than 80,000 yuan to 100,000 yuan 40 10,375 Nine More than 100,000 yuan 45 15,375

The production and business income of individual industrial and commercial households and the income from contracted and leased operations of enterprises and institutions shall be applied to the grades. Taxable income for the whole month (tax-included income) Tax rate % Quick deduction (yuan) 1 5 0 not more than 5,000 yuan

2 The part exceeding 5,000 yuan to 10,000 yuan 10 250 3 The part exceeding 10,000 yuan to 30,000 yuan 20 1,250 4 The part exceeding 30,000 yuan to 50,000 yuan 30 4,250 5 The part exceeding 50,000 yuan 35 6,750 Income from remuneration for labor services Applicable level. Number.

Taxable income for the whole month (income including tax) Tax rate % Quick deduction (yuan) 1 20 0 not exceeding 20,000 yuan

2. The part exceeding $20,000 to $50,000 30 2,000 3 The part exceeding $50,000 40 7,000

The new individual income tax calculation formula (starting from September 1, 2011)'=max((A5-3500)*,0).

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

The new tax law threshold is 3500, the seventh-level excess progressive, the first floor of the pro, your excess progressive is outdated.

For example, your salary is 6,000 and your four gold are 500

6000-500 (gold) -3500 (threshold) = 2000 in line with Level 2.

The question is ok, isn't it??

How is personal income tax calculated? The formula for calculating individual income tax is: tax payable = taxable income applicable tax rate - quick deduction.

The current personal income tax threshold is 5,000 yuan, then the monthly taxable income = (salary payable - five insurances and one housing fund) - 5,000. Next, I will introduce personal income tax in detail.

Individual income tax is a general term for the legal norms that regulate the social relations between the taxing department and the residents in the payment and management of individual income tax.

There are three types of personal income tax leviable objects:

1. Statutory object: China's individual taxpayers are mainly those who live in China and have income, including individuals who do not reside in China but obtain income from China;

2. Resident taxpayers: those who have a permanent residence in China or have no domicile but have lived in China for 1 year will bear the tax liability without a time limit, that is, the income obtained in and outside the territory of China needs to pay individual income tax in accordance with the law;

3. Non-resident taxpayers: If they do not have a domicile and do not reside in China or have no domicile and have lived for less than one year, such residents are non-resident taxpayers and will also bear limited tax liability.

1. After paying social security, the personal income of wages and salaries is less than 5,000 yuan, and there is no need to pay individual income tax;

2. After paying social security, the part greater than 5,000 yuan, the individual income tax range is 0-3,000 yuan, the tax rate is 3%, and the quick deduction is 0;

3. After paying social security, the part greater than 5,000 yuan, the individual income tax range is 3,000 yuan-12,000 yuan, the tax rate is 10%, and the quick deduction is 210;

4. After paying social security, the part greater than 5,000 yuan, the individual income tax range is 12,000 yuan-25,000 yuan, the tax rate is 20%, and the quick deduction is 1410;

5. After paying social security, the part greater than 5,000 yuan, the tax rate is 25% in the range of 25,000 yuan to 35,000 yuan, and the quick deduction is 2,660;

6. After paying social security, the part of the sedan car greater than 5,000 yuan, the individual tax range is 35,000 yuan to 55,000 yuan, and the tax rate is 30%, and the quick deduction is 4,410;

7. After paying social security, the part greater than 5,000 yuan, the individual income tax range is 55,000 yuan-80,000 yuan, the tax rate is 35%, and the quick deduction is 7,160;

8. After paying social security, the part greater than 5,000 yuan, the tax interval greater than 80,000 yuan, the tax rate per mu is 45%, and the quick deduction is 15,160.

The time for the final settlement of individual income tax is from March 1 to June 30, 2021. Recently, in the process of handling the final settlement of individual income tax, many people do not know how to calculate individual income tax.

What is the formula for calculating the tax on the good income of individuals?

Individual income tax calculation details = (pre-tax income - 5,000 yuan (tax threshold) - special deductions (three insurances and one housing fund, etc.) - special additional deductions - other deductions determined in accordance with the law) Applicable tax rate - quick deduction.

Individual income tax calculation method.

The individual income tax threshold (correctly called the deduction standard or exemption amount of individual income tax expenses) refers to the tax system formulated by the state in order to improve the tax system and better carry out tax reform.

On August 31, 2018, the decision to amend the individual income tax law was passed, with a threshold of 5,000 yuan per month, and the latest tax threshold and tax rate will be implemented from October 1, 2018.

In other words, if your salary is exactly 5,000 yuan, you do not need to pay personal income tax. But if your salary is 5,300 yuan, then the part that exceeds the exemption point needs to pay personal income tax.

Quick calculation of deductions.

1. The monthly taxable income does not exceed 3,000 yuan

Tax rate: 3%; Quick calculation deduction (yuan): 0

2. The monthly taxable income exceeds 3,000 yuan to 12,000 yuan

Tax rate: 10%; Quick deduction (yuan): 210

3. The monthly taxable income exceeds 12,000 yuan to 25,000 yuan

Tax rate: 20%; Quick deduction (yuan): 1410

4. The monthly taxable income exceeds 25,000 yuan to 35,000 yuan

Tax rate: 25%; Quick deduction (yuan): 2660

5. The monthly taxable income exceeds 35,000 yuan to 55,000 yuan

Tax rate: 30%; Quick calculation deduction (yuan): 4410

6. The monthly taxable income exceeds 55,000 yuan to 80,000 yuan

Tax rate: 35%; Quick deduction (yuan): 7160

7. The monthly taxable income exceeds 80,000 yuan

Tax rate: 45%; Quick deduction (yuan): 15160

For example, if the salary is 9,000 yuan, the special deductions (three insurances and one housing fund, etc.), special additional deductions, and other deductions determined by law are all zero. Then the personal income tax payable for 9,000 yuan is:

9000-5000)*10%-210=190 yuan. The salary in hand is 9000-190 = 8810 yuan.

The calculation method of individual income tax is as follows: taxable income = salary income amount - various social insurance premiums - tax threshold (5,000 yuan) tax payable = taxable income x tax rate - quick deduction Article 1 of the notice of the State Administration of Taxation of the Ministry of Finance on the application of individual income tax deduction fees and tax rates in the fourth quarter of 2018, on the application of deduction fees and tax rates to wages and salaries income to taxpayers actually obtained after October 1, 2018 (inclusive), The deduction of expenses shall be uniformly implemented according to 5,000 yuan per month, and the tax payable shall be calculated in accordance with Table 1 of the individual income tax rate attached to this notice. For the income from wages and salaries actually obtained by taxpayers before September 30, 2018 (inclusive), the deduction of expenses shall be implemented in accordance with the provisions before the revision of the tax law.

The company pays individual income tax entries to employees.

1. When calculating wages:

Borrow: Administrative Expenses - Salaries.

Credit: Employee Compensation Payable - Wages.

2. When paying wages:

Borrow: Employee remuneration payable - wages.

Credit: Taxes payable on deposits made by banks - Individuals affect other receivables due to income tax - Personal social security.

3. When paying individual income tax:

Borrow: Tax payable - personal income tax.

Credit: Bank deposits.

Accounting treatment of individual income tax for other items.

1.Income from remuneration for labor services paid by enterprises.

When calculating the withholding individual income tax and paying remuneration for labor services:

Borrow: management fees, etc.

Credit: Tax payable - cash payable for deduction of personal income tax.

When the tax is actually paid:

Borrow: tax payable - individual income tax should be deducted.

Credit: Bank deposits.

2.Income from remuneration paid by enterprises.

When calculating the withholding individual income tax and paying the author's remuneration:

Debit: Other payables.

Credit: Tax payable - personal income tax should be deducted.

Cash. When the tax is actually paid:

Borrow: tax payable - individual income tax should be deducted.

Credit: Bank deposits.

3.Businesses distribute dividends and profits to individuals.

When calculating withholding personal income tax, payment of dividends, profits:

Borrow: Profit payable.

Credit: Tax payable - personal income tax should be deducted.

Cash. When the tax is actually paid:

Borrow: tax payable - individual income tax should be deducted.

Credit: Bank deposits.

In daily work, financial and accounting personnel will be involved in individual income tax declaration, calculation and other things, for the new beginners, some people still do not know how to calculate individual income tax, the following deep space network will be explained in detail.

1. Salary and benefits.

Income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment. That is to say, as long as the income obtained by an individual is related to his position or employment, regardless of the capital expenditure channel of his unit or paid in cash, in kind, valuable **, etc., it is the object of taxation of wages and salaries.

Current methodology. Tax payable = (income from wages and salaries - "five insurances and one housing fund" - deductions) Applicable tax rate - quick deductions.

The deduction standard is 5,000 yuan per month (applicable to wages and salaries).

2. Bonuses. Notice of the State Administration of Taxation on Issues Concerning the Adjustment of the Method of Calculating and Levying Individual Income Tax for Individuals Obtaining Annual One-time Bonus

The taxpayer who obtains a one-time bonus for the whole year shall be calculated and taxed separately as a monthly salary and salary income, and shall be withheld and paid by the withholding agent at the time of issuance according to the following tax calculation methods:

1) First, divide the annual one-time bonus obtained by the employee in the current month by 12 months, and determine the applicable tax rate and quick deduction according to its quotient.

If the employee's monthly salary income is lower than the expense deduction amount stipulated in the tax law in the month in which the year-end one-time bonus is issued, the balance of the annual one-time bonus after deducting the "difference between the employee's salary income and the expense deduction in the current month" shall be deducted, and the applicable tax rate and quick calculation deduction of Zheng Youluan's annual one-time bonus shall be determined according to the above methods.

2) The annual one-time bonus obtained by the employee within the month shall be calculated and taxed according to the applicable tax rate and quick deduction determined in item (1) of this Article, and the calculation formula is as follows:

1.If the employee's surplus income from wages and salaries for the month is higher than (or equal to) the deduction amount prescribed by the tax law, the applicable formula is:

Tax payable = annual one-time bonus received by the employee in the current month Applicable tax rate - quick deduction.

2.If the employee's monthly salary income is lower than the deduction amount stipulated in the tax law, the applicable formula is:

Tax payable = (the difference between the employee's annual one-time bonus in the current month - the employee's salary income and the deduction of expenses in the current month) Applicable tax rate - quick deduction.

There are two ways to calculate personal income tax:

1. Formula calculation.

Individual income tax payable = taxable income Applicable tax rate - quick deduction.

2. Individual income tax calculator.