How to calculate the salary tax rate, how to calculate the salary tax rate

Individual income tax on wages and salaries is an excess progressive tax rate and is calculated in tiers. The tax rates are:

Table 1 of the tax rates. Wages and salaries are applicable).

Series. Taxable income for the whole month. Rate.

Quick calculations. Deductions.

Tax-included range. Tax range is not included.

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.

Note: 1The tax-included and tax-excluded 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).

The standard of monthly deduction of expenses for Chinese citizens is 3,500 yuan, and the monthly salary of 7,000 yuan should pay individual income tax: (7,000-3,500)*10-105=245 yuan.

What is the salary to pay personal income tax, and what is the tax rate?

Legal analysis: The calculation formula of wage individual income tax is: tax payable = (five insurances and one housing fund for wages and salaries) and one deduction for the applicable tax rate.

The individual income tax exemption is 5000, and the calculation method using the excess progressive tax rate is as follows: tax payment = taxable income for the whole month * tax rate - quick deduction; Actual salary = salary payable - five insurances and one housing fund - tax paid; Monthly taxable income = (payable salary - five insurances and one housing fund) - 5000. Deduction Criteria:

The individual income tax is calculated according to the threshold of 5,000 yuan per month.

Legal basis: Calculation of taxable income in Article 6 of the Individual Income Tax Law of the People's Republic of China: (1) The comprehensive income of resident individuals shall be the taxable income after deducting expenses of 60,000 yuan 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) The business income shall be the taxable income after deducting costs, expenses and losses from the total income of each tax year. (4) Where the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses; If the amount is more than 4,000 yuan, in addition to 20 percent of the expenses, (5) the income from the transfer of property, including the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses, shall be the amount of taxable income.

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 income divided by 20% of expenses. The amount of income from author's remuneration is calculated at 70%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; 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 prescribed by the state; Special additional deductions, including children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, support for the elderly, etc., the specific scope, standards and implementation steps shall be determined by ***, and reported to the Standing Committee of the National People's Congress for the record.

The tax rate of the banquet is calculated according to the following provisions:

1. If the salary range is between 1 and 5,000 yuan, including 5,000 yuan, the applicable individual income tax rate is 0%;

2. If the salary range is between 5,000 and 8,000 yuan, including 8,000 yuan, the applicable individual income tax rate is 3%;

3. The salary range is between 8,000 and 17,000 yuan, including 17,000 yuan, and the applicable individual income tax rate is 10%;

4. The salary range is between 17,000 and 30,000 yuan, including 30,000 yuan, and the applicable individual income tax rate is 20%;

5. If the salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, the applicable individual income tax rate is 25%;

6. If the salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%;

7. If the salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, the applicable individual income tax rate is 35%;

8. If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45%.

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 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 the "comprehensive income") shall calculate the 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. 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. 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: Individual Income Tax Calculation Formula: The annual one-time bonus obtained by an individual and the salary income of the individual in the month of receiving the bonus is higher than (or equal to) the deduction amount of expenses stipulated in the tax law.

The calculation method is to divide the total amount of one-time bonus for the whole year by 12 months, and determine the applicable tax rate and the corresponding quick deduction according to the quotient of the tax rate table of wages and salaries, and calculate and pay individual income tax. It is calculated as follows:

Individual income tax payable = annual one-time bonus obtained by the individual in the current month Applicable tax rate - quick deduction. Individual income tax shall be calculated and paid separately for the current month's salary, salary income and annual one-time bonus. Individual income tax is a general term for the legal norms that regulate the social relations between the tax authorities and natural persons in the process of collecting and managing individual income tax.

Legal basis: Article 3 of the Individual Income Tax Law (1) For comprehensive income, the progressive tax rate of 3% to 45% shall be used for the appropriate period (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%.

1. The salary range is between 1-5000 yuan, including 5000 yuan, and the applicable individual income tax rate is 0%2, the salary range is between 5000-8000 yuan, including 8000 yuan, and the applicable personal income tax rate is 3%3, the salary range is between 8000-17000 yuan, including 17000 yuan, and the applicable individual income tax rate is 10%4, and the salary range is between 17000-30000 yuan, including 30000 yuan. The applicable individual income tax rate is 20%5, the salary range is between 30,000-40,000 yuan, including 40,000 yuan, the applicable individual income tax rate is 25%6, the salary range is between 40,000-60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%7, the salary range is between 60,000-85,000 yuan, including 85,000 yuan, and the applicable individual income tax rate is 35%8, If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45%.

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 taxation authorities in accordance with the law.

Article 3 The levy, suspension of taxation, tax reduction, exemption, tax refund, and tax payment shall be implemented in accordance with the provisions of the law, and shall be implemented in accordance with 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.

Units and individuals that bear tax obligations 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.

Please click to enter a description (up to 18 words).

Legal analysis: the salary deduction standard is 5,000 yuan per month. Individual income tax payable = taxable income Applicable tax rate - quick deduction.

Taxable income = monthly income after deducting three insurances and one housing fund - deduction 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% for the portion exceeding 960,000 yuan.

Legal basis: Article 3 of the Law of the People's Republic of China on Individual Income Tax.

The tax rate of individual income tax: (1) for comprehensive income, the excess progressive tax rate of 3% to 45% shall be applied; (2) For business income, an excess progressive tax rate of 5% to 35% shall be applied; (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and incidental income shall be subject to a proportional tax rate, and the tax rate for the number of groups shall be 20%.