How is the personal income adjustment tax calculated, and the personal income adjustment tax rate ta

1. Individual income tax amount of income from wages and salaries = amount of taxable income Applicable tax rate Quick deduction.

2. The amount of individual income tax on the production and operation income of individual industrial and commercial households = the amount of taxable income, the applicable tax rate, and the quick deduction.

3. The income tax amount of the individual income from the contracted and leased operation of enterprises and institutions = the amount of taxable income, the applicable tax rate, and the quick deduction. 4. Individual income tax on income from labor remuneration (less than 4,000 yuan) = (800 yuan per income) 20%.

5. The individual income tax amount of author's remuneration (each income does not exceed 4,000 yuan) = (800 yuan each income) 20% (1 30%) The individual income tax amount of author's remuneration (each income exceeds 4,000 yuan) = [income per income (1 20%)] 20% (1 30%)"

6. Individual income tax amount of royalty income and property leasing income (each income does not exceed 4,000 yuan) = (income of each income of 2000) 20% of royalty income, and income from property leasing (income of more than 4,000 yuan each time) individual income tax amount = [income of each income (1 20%)] 20%.

7. Personal income from interest, dividends, bonuses, property transfer, accidental income and other income = 20% of each income

The personal income adjustment tax is the personal income tax and is the same.

Individual income tax = (tax payable - 2000 yuan) * adaptive tax rate - quick deduction.

First, the front. Personal Income Adjustment Tax Rate Schedule.

As follows: 1. The salary range is between 1 and 5,000 yuan, and the individual income tax rate is applicable.

is 0%; 2. The salary range is between 5,000-8,000 yuan, and the applicable individual income tax rate is 3%;

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

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

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

2. Analyze the details.

Individual income tax is the adjustment of the social relationship between the tax collection authority and natural persons in the process of collection and management of individual income tax.

The general term of the legal norms, the taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers. Non-resident taxpayers are only subject to individual income tax on their blind income in China.

3. Who should pay individual income tax?

1. The income from wages and salaries is celebrated;

2. Income from remuneration for labor services;

3. Income from author's remuneration;

4. The royalties are awarded;

5. Business income;

6. Income from interest, dividends and bonuses;

7. Income from property lease.

The formula for calculating individual tax adjustment is as follows:

1. Individual tax adjustment = tax payable * applicable tax rate - quick deduction;

2. Tax payable = total salary - social security individual contribution - housing provident fund individual contribution - exemption amount;

3. Calculation of individual income tax for year-end bonus: individual income tax = year-end bonus * (applicable tax rate of year-end bonus 12) - quick deduction.

The personal income adjustment tax is a tax levied on Chinese citizens who have a domicile in China and obtain personal income.

Taxable items include 8 items:

1. Wage and salary income;

2. Contracting and subcontracting income;

3. Income from remuneration for labor services;

4. Property leasing income;

5. Income from the transfer of patent rights, patent licenses and the provision and transfer of non-patented technologies;

6. Income from submission and translation;

7. Interest, dividends and bonus income;

8. Other income determined by the Ministry of Finance for taxation.

Total wages: refers to the total amount of labor remuneration paid directly by each unit to all employees of the unit within a certain period of time (generally one month), including hourly wages, piecework wages, bonuses, allowances and subsidies, overtime wages, wages paid under special circumstances, etc.

The individual social security contribution and housing provident fund contribution amount are the total amount of the individual part of the social security and housing provident fund payable by the employee in the current month, which shall be paid and withheld by the enterprise.

Exemption: According to the individual income tax law implemented after September 1, 2011, the exemption amount is 3,500 yuan, and the relationship between the tax payable stipulated by the state and the applicable tax rate and quick deduction.

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 "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. 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.

The personal income adjustment tax is a tax levied on Chinese citizens who have a domicile in the territory of China and obtain personal income. Its main purpose is to regulate the income level among individual citizens and reflect social equity. Promote the country's stable economic development and social stability.

There are 8 taxable items: income from wages and salaries; Contracting and subcontracting income; income from remuneration for labor services; income from the lease of property; income from the transfer of patent rights, patent exploitation licenses and the provision and transfer of non-patented technologies; income from submission and translation; Interest, dividends, bonus income, and other income determined to be taxed by the Ministry of Finance. Implement the system of classification and taxation.

Taxable income = monthly income - 5,000 yuan (exemption) - special deduction (three insurances and one housing fund, etc.) - special additional deduction - other deductions determined according to law.

Payroll tax = taxable income Payroll tax rate.

The items of special additional deductions include: children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and support for the elderly.

Individual income tax rate standard:

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. If the range of wages is between 8,000 and 17,000 yuan, including 17,000 yuan, 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%.

Personal income adjustment tax is also known as personal income tax.

The personal income adjustment tax adopts a progressive tax calculation method: according to the regulations, all the monthly personal income (salary and bonus income) deducts the four gold expenses paid, and then deducts 1,000 yuan as the tax base, which is the base

1. Within 500 yuan, it will be taxed at 5%.

2. In the part of 500 2000 yuan, it will be taxed at 10%.

3. In the part of 2000 5000 yuan, it will be taxed at 15%.

4. In the part of 5,000 to 20,000 yuan, it will be taxed at 20%.

5. In the part of 20,000 and 40,000 yuan, it will be taxed at 25%.

Personal income adjustment tax, using the 7-level excess progressive tax rate:

Progression taxable income tax rate.

For example, the pre-tax salary is 10,000, the personal social security is 1,000, and the pre-tax salary is 9,000, and after deducting the national unified deduction standard of 3,500, it is: 5,500 (taxable income).

Tax payable = 1500 * 3% + 3000 * 10% + 1000 * 20% = 545 yuan, and the actual salary paid is 10000-1000-545 = 8455 yuan.

Personal income adjustment tax is also known as personal income tax.

The personal income adjustment tax adopts a progressive tax calculation method: according to the regulations, all the monthly personal income (salary and bonus income) deducts the four gold expenses paid, and then deducts 1,000 yuan as the tax base, which is the base

1. Within 500 yuan, it will be taxed at 5%.

2. In the part of 500 2000 yuan, it will be taxed at 10%.

3. In the part of 2000 5000 yuan, it will be taxed at 15%.

4. In the part of 5,000 to 20,000 yuan, it will be taxed at 20%.

5. In the part of 20,000 and 40,000 yuan, it will be taxed at 25%.