How much personal income tax should be paid on a monthly salary of 5,000 yuan?

The monthly tax-free deduction is 5,000 yuan, and the individual income tax is paid only if it exceeds 5,000.

Assuming a salary of 10,000 yuan, how much personal income tax do I need to pay?

The monthly deduction is 5,000 yuan, if there are no other six deductions, the social security deduction is calculated, 10,000-5,000 = 5,000 * 3% of the monthly taxable individual income tax is 150 yuan.

When the tax payable exceeds 36,000 yuan, 10,000-5,000 = 5,000 * 10% per month shall pay individual income tax of 500 yuan per month.

That is, from the eighth month's salary, 1000 yuan * 3%, 4000 yuan * 10% to pay personal income tax 430 yuan, the 10th month to pay personal income tax 500 yuan per month.

Pay individual income tax in the first month of the year, and the tax amount exceeds 36,000 yuan before it can be calculated by quick calculation, otherwise it cannot be calculated by quick calculation

Hello! A monthly salary of 5,000 yuan is not subject to individual income tax.

The average monthly salary of 5,000 per year is exempt from tax.

A monthly salary of 5000 is not subject to personal income tax. There is an exemption amount for personal income tax, the exemption amount is 5000, if it is below 5000, there is no need to pay individual income tax.

Since the fifth meeting of the Standing Committee of the 13th National People's Congress on August 31, 2018, the "Decision of the Standing Committee of the National People's Congress on Amending the Individual Income Tax Law of the People's Republic of China" has been made, and there is no need to withhold individual income tax for people with a monthly salary of 5,000 yuan, because the new individual income tax law sets the deduction amount for wages and salaries at 5,000 yuan per month, and the deduction amount for expenses is set at 60,000 yuan per year from January 1, 2019.

5,000 yuan does not need to pay income tax, and 5,000 yuan does not need to pay income tax!

The comprehensive income of a resident individual shall be calculated based on the balance of the income of each tax year after deducting expenses of 60,000 yuan and other special deductions, special additional deductions and other deductions determined in accordance with the law, that is, the taxable income is calculated except for the comprehensive income of more than 5,000 yuan per month, and the individual income tax is not required for those below 5,000 yuan.

According to the current individual income tax regulations, the threshold is 5,000 yuan, and this income of 5,000 yuan does not need to pay individual income tax.

If you do not pay tax, you will pay individual income tax if you exceed 5,000 yuan after tax.

With a monthly salary of 5000, you do not need to pay personal income tax, but you need to declare personal income tax.

If the monthly salary is 5,000 yuan, there is no need to pay individual income tax.

Legal analysis: the payment of individual income tax is the obligation that each of our citizens should fulfill, since the 13th National People's Congress Standing Committee draft decision to show that the individual income tax threshold is raised, according to 60,000 yuan per year, 5,000 yuan per month, the original income of 5,000 yuan needs to pay 45 yuan of individual income tax, and now the income of 5,000 yuan is completely unconcealed and needs to be paid by Bi Yan.

Legal basis: 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 and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

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.

Article 4 Units and individuals that are liable to pay taxes 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 the tax with respect, withhold and remit, and collect and remit the tax in accordance with the provisions of laws and administrative regulations.

Legal analysis: The calculation formula of wage individual income tax is: tax payable = (salary income "five insurances and one housing fund" deduction) applicable tax rate Quick deduction The individual income tax exemption is 3500, and the calculation method of using the excess progressive tax rate is as follows:

Tax payment = monthly taxable income x tax rate - quick deduction Actual salary = payable salary - four gold - tax paid. Taxable income for the whole month = (payable salary - four gold) - 3500 Deduction standard: individual income tax is calculated according to the standard of 3500 yuan before the start of the month Your current salary income is 5000 yuan, then you should pay personal income tax as:

Hui sedan car (5000 3500) 3% 0=45 (yuan).

Legal basis: Individual Income Tax Law of the People's Republic of China Article 1 An individual who has a domicile in China, or who has no domicile and has resided in China for a total of 183 days in a tax year, is a resident individual. Resident individuals shall pay individual income tax on income derived from within and outside China in accordance with the provisions of this Law.

An individual who has no domicile and does not reside in China, or who has no domicile and resides in China for less than 183 days in a tax year, is a non-resident individual. Non-resident individuals shall pay individual income tax on their income derived from within the territory of China in accordance with the provisions of this Law. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.

5,000 yuan salary does not need to pay individual income tax, because China's personal income tax threshold is 5,000 yuan, if you deduct five insurances and one housing fund and other exemption items, have not reached the tax point, not to talk about how much tax to pay. Regardless of whether you need to pay taxes or not, you must file a tax return every month.

1. How to calculate individual income tax?

Taxable income = comprehensive income Exemption amount stipulated by law 5,000 yuan (basic deduction of expenses) Personal part of social security provident fund (special deduction items such as personal basic endowment insurance, basic medical insurance, unemployment insurance, housing provident fund) Special additional deduction items (children's education expenses, continuing education expenses, serious illness medical expenses, housing loan interest or housing rent, expenses for supporting the elderly, etc.).

Individual income tax payable by an individual = taxable income tax rate % (calculated tax rate by tier).

According to the Notice on the Application of Individual Income Tax Deduction Fees and Tax Rates in the Fourth Quarter of 2018 issued by the Ministry of Finance and the State Administration of Taxation, during the period from October 1 to December 31, 2018 (transitional period), the deduction of wages and salaries actually obtained by taxpayers will be uniformly implemented at 5,000 yuan per month, and a new tax rate table will be implemented.

2. What will be the consequences if the individual income tax is not declared?

According to Article 67 of the Law of the People's Republic of China on the Administration of Tax Collection, a person who refuses to pay taxes by violence or threats is a tax resistance, and in addition to the tax authorities recovering the tax and late payment fines, he shall be investigated for criminal liability in accordance with the law. If the circumstances are minor and do not constitute a crime, the tax authorities shall recover the tax and late payment penalty and impose a fine of not less than one time but not more than five times the amount of the tax refused.

3. How to declare individual income tax?

China's individual income tax is declared by withholding and payment, and the declaration is completed before the 15th of each month. The individual income tax will be remitted in March every year, and if there are other payments at this time, you can self-declare, and if the annual income does not reach 60,000, the prepaid tax can be refunded.

Since October 2018, the IIT threshold has been raised from 3,500 yuan to 5,000 yuan.

The new individual income tax 5000 threshold tax rate table: 1. After paying social security, if the personal income of wages and salaries is less than 5,000 yuan, there is no need to pay individual income tax. 2. After paying social security, the part greater than 5,000 yuan, the individual tax range is 0-3,000 yuan, the tax rate is 3%, after the quick deduction is paid for social security, the part greater than 5,000 yuan, the individual tax range is 3,000 yuan-12,000 yuan, the tax rate is 10%, and after the quick deduction is paid for social security, the part greater than 5,000 yuan, the individual tax range is 12,000 yuan-25,000 yuan, the tax rate is 20%, and the quick deduction is 1,410

The salary of 5,000 yuan does not need to pay individual income tax, and if there is a surplus after deducting the accumulated basic deduction expenses, special deductions, special additional deductions and other deductions determined by the state, it needs to be multiplied by the applicable tax rate to calculate individual income tax.

According to the current laws and regulations of our country, the personal income tax threshold is 5,000 yuan, so a monthly salary of 5,000 yuan is not taxed, but 5,001 yuan is taxed.

At present, the annual deduction of individual income tax is 60,000 yuan, and the monthly income of 5,000 does not need to pay individual income tax, but it also needs to be declared in full detail by all employees.

Your current tax law stipulates that if your salary is 5,000, you don't need to pay personal income tax, because the expense deduction is 5,000, and then add five insurances and one housing fund, and if there are additional deductions, you don't need to pay individual income tax.

How much is the monthly salary of 5,000 yuan? Salary 5000 yuan individual income tax calculator calculation results.

Taxable income: RMB.

Applicable tax rate: 3%.

Quick deduction: 0 yuan.

The tax payable on salary 5000 = (5000-3500) * 3% - 0 = 45

Individual income tax calculation formula.

Taxable income = amount of salary income Various social insurance premiums Threshold (3,500 yuan).

Tax payable = Taxable income x Tax rate Quick deduction.

Note: If the calculation is for foreigners (including Hong Kong, Macao and Taiwan), the individual income tax threshold should be set at 4,800 yuan.

Individual Income Tax Calculator Tax Rate Table 2018

1. Zhang San received an after-tax salary of 5,000 yuan in January 2017, and he paid 400 yuan of various social insurance premiums this month, so what is his pre-tax salary?

Taxable income (excluding tax) = 5000 3500 = 1500 yuan, refer to the tax-excluded part of the salary tax rate table above for renting, and the part exceeding 4,155 yuan to 7,755 yuan will be subject to a tax rate of 10%, and the quick deduction will be 105.

Taxable income = amount of income excluding tax Tax threshold Quick deduction) (1 tax rate) = 5000 3500 105) (1 10%) = 1550 yuan.

The taxable income is 1,550 yuan, refer to the above salary tax rate table including the tax part, and the part exceeding 1,500 yuan to 4,500 yuan will be subject to the tax rate of 10%, and the quick deduction will be 105.

Tax payable = taxable income Tax rate Quick deduction = 1550 10% 105 = 50 yuan.

Pre-tax salary = taxable income + tax threshold + various social insurance premiums = 1550 + 3500 + 400 = 5450 yuan.

The monthly salary is 6,000 yuan, and there are no other deductions, the personal income dismantling tax that needs to be paid is: (6000-5000) x3% = 30 yuan The calculation formula of individual income tax is: taxable income amount = salary income amount - basic reduction amount - special deduction amount travel size - special additional deduction amount - other deduction amount determined according to law.

Article 6 of the Individual Income Tax Law.

Calculation of Taxable Income:

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 based on the balance of the monthly income after deducting expenses 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.

A monthly salary of 6,000 yuan needs to pay 30 yuan of personal income tax. Individual income tax payable = taxable income Applicable tax rate - quick deduction. The taxable income of the monthly salary of 6000 is the previous one, and the applicable tax rate is 10%.

Article 3 of the Individual Income Tax Law.

Personal Income Tax Rate:

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%.

Paying personal income tax is the obligation that each of our citizens should fulfill, since the 13th National People's Congress Standing Committee draft decision to increase the individual income tax threshold, according to 60,000 yuan per year, 5,000 yuan per month, the original income of 5,000 yuan needs to pay 45 yuan of hidden individual income tax, and now the income of 5,000 yuan is not required to pay tax at all.