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Just use the formula to calculate.
The calculation method of individual income tax, the individual income tax threshold was originally 1600, and now it is 2000, and the calculation method of using the excess progressive tax rate is as follows:
Tax Paid Monthly Taxable Income * Tax Rate Quick Deduction.
Taxable income for the whole month (wages payable four gold) 2000 actual wages payable wages payable four gold tax paid.
Deduction standard: From March 2008, the individual income tax shall be calculated according to the monthly threshold of 2000 yuan, and the income from wages and salaries shall be subject to the nine-level excess progressive tax rate table of individual income tax The taxable income (tax-included income) of the whole month The tax rate % Quick deduction (yuan) shall not exceed 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
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Withholding individual income tax yuan, the enterprise can withhold and pay it.
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That's also deducted, and it will be paid on behalf of other people's summary enterprises, as for you personally, it's arbitrary.
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The salary deducted from the 2,000 tax is 15,400 yuan.
At present, China's individual income tax threshold has been adjusted to 5,000 yuan.
Formula: the amount of individual income tax payable, wages and salaries - the amount of individual payment of four insurances and one housing fund - the deduction of individual income tax is 2,000 yuan) * applicable tax rate - quick deduction;
The amount of personal income tax payable, wages and salaries is 13,875 yuan - the amount of four insurances and one housing fund paid by individuals is 0 yuan - the deduction of individual income tax is 2,000 yuan) * 20% - the quick deduction is 375,000 (yuan).
It should be noted that overtime pay should be incorporated into salary income and taxed according to law. In a tax year, the preferential algorithm of one bonus at a time is allowed for each taxpayer to be used only once. Units set up offices in the field and recruit people from the local area.
In short, individual income tax is levied in two ways: withholding at source and self-declaration, and the unit or individual that pays the income is the withholding agent of individual income tax, and the taxpayer should declare and pay taxes by himself.
Legal basis
Individual Income Tax Law of the People's Republic of China
Article 6. 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 from the income of 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) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.
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, 20% of the expenses will be deducted, and the balance shall be the taxable income.
5) The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of the property of the land fiber.
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 the income after deducting 20% of the expenses. The amount of income derived from author's remuneration is reduced by 70%.
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If you pay $2,000 a month, your salary will be $15,400. China's individual income tax threshold has been adjusted to 5,000 yuan. The calculation is:
Tax payment = the amount of income from the potato trillion car tax payable in the whole month, the tax rate, and the quick deduction; Taxable income for the whole month = (salary payable - four gold) - 5000;Actual wages = wages payable - four golds - tax paid.
FPE stands for FIX
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