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Anonymous users2024-02-08Calculation formula: 1. Individual income tax.
It is to use the quick deduction method to calculate the progressive tax rate for excess.
The formula for calculating income tax is:
Tax payable = taxable income.
Applicable tax rate - quick deduction;
2. The formula for calculating the quick deduction is:
Quick deduction at this level = the highest taxable income at the previous level (tax rate at this level - tax rate at the next level) + quick deduction at the next level;
3. The individual income tax calculation method of the year-end one-time bonus is as follows:
Corresponding tax rate = tax rate corresponding to the total bonus income 12;
Tax payable = (wages due - starting wages) Corresponding tax rate - quick deduction.
The official website shall prevail.
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Anonymous users2024-02-07The formula for calculating the quick deduction is: Quick deduction at this level = the highest taxable income at the upper level (tax rate at the same level - tax rate at the next level) + quick deduction at the upper level Quick deduction refers to a data calculated in advance to solve the complex technical problem of calculating the tax amount by the progressive tax rate of excess. The tax calculation characteristic of the excess progressive tax rate is that the total amount of tax that should be burned is divided into several grades, and each grade part is calculated and levied according to the corresponding tax rate, and the calculation of the tax amount is more complicated.
A simple way to calculate this is to first tax the entire taxable amount at the highest applicable rate, then subtract the quick deduction to make the balance of the excess progressive tax rate. The quick deduction is the difference between the amount of tax calculated at the full progressive rate and the amount of tax calculated at the excess progressive rate.
Article 1 of the Notice on the Application of Individual Income Tax Deduction Fees and Tax Rates in the Fourth Quarter of 2018 Regarding the application of deduction fees and tax rates to wages and salaries, the deduction of expenses for the wages and salaries actually obtained by taxpayers after October 1, 2018 (inclusive) shall be uniformly implemented at 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 trapped chain of 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.
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Anonymous users2024-02-06When we calculate individual income tax, the tax rate and quick deduction are two important indicators, do you understand the meaning of the tax rate and the quick calculation deduction? Let's take a look.
Quick deduction for personal income tax.
What is a quick deduction? In the excess progressive tax rate calculation method, the difference between the result obtained and the real tax amount is directly multiplied by the highest tax rate, and this difference is a constant delay at each level. Introducing this constant in advance is very helpful for quickly calculating the tax amount, so this number is called "quick deduction".
To put it simply, the use of quick deduction is a pre-calculated data to facilitate the calculation of tax payment.
The quick deduction of individual income tax is as follows:
Personal income tax rate.
According to the provisions of the new IIT Law, the individual income tax rates are as follows:
The calculation formula of individual income tax is as follows: cumulative withholding and prepayment of taxable income = cumulative pre-tax salary payable in the current year - cumulative individual income tax threshold - cumulative personal part of five insurances and one housing fund - cumulative special additional deduction.
The amount of tax to be withheld in the current period = (cumulative amount of taxable income withheld and withheld, withholding rate - quick deduction) - cumulative amount of withheld and withheld tax.
Calculation of taxable income in accordance with Article 6 of the Individual Income Tax Law:
1) The comprehensive income of individual residents shall be the taxable income after deducting 60,000 yuan of expenses 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.
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