Do I need to add personal income tax to my salary of 1200?

In addition to the social security premiums and housing provident fund that can be deducted according to regulations, all kinds of income, such as wages, bonuses, subsidies and allowances obtained by individuals related to employment, must be incorporated into salary income to calculate and levy individual income tax.

Calculation basis:

Taxable income = monthly salary income - social security premiums, housing provident fund.

Individual income tax payable = (taxable income deduction standard) * applicable tax rate - quick deduction.

The deduction standard is 1,600 yuan per month (raised to 2,000 yuan from March 1, 2008).

if it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;

For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125%.

For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3,375

For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6,375

For the part exceeding 80,000 yuan to 100,000 yuan, the tax rate is 40%, and the quick deduction is 10,375

For the part exceeding 100,000 yuan, the tax rate is 45%, and the quick deduction is 15,375

According to the new wage income tax law, it should not be used, and it used to be more than 1200 to pay personal income tax, but in recent years, it seems to have changed to 1500! For details, you can ask the relevant departments.

There is no need to pay individual income tax below 1600, and the normal social insurance and provident fund can be deducted and calculated.

There is no need to pay personal income tax above 1,600 yuan.

Below 1600 do not need to pay personal income tax.

The personal income tax in 08 is more than 2000 to pay the individual income tax.

Pay personal income tax of 1,200 yuan, salary of 9,875. The calculation of taxable income is as follows:

1. The income from wages and salaries shall be the taxable income after deducting the expenses of 3,500 yuan from the monthly income;

2. The income from production and operation of individual industrial and commercial households shall be the taxable income after deducting costs, expenses and losses from the total income of each tax year;

3. For the income from the contracted operation and leasing of enterprises and institutions, the total income of each tax year, after deducting the necessary expenses, shall be the taxable income;

4. If the income from remuneration for labor services, author's remuneration, royalties, or property leasing does not exceed 4,000 yuan each time, 800 yuan shall be deducted; 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 property;

6. Income from interest, dividends, bonuses, incidental income and other income shall be taxable income based on the amount of each income.

The part of the income donated by individuals to education and other public welfare undertakings shall be deducted from the taxable income in accordance with the relevant regulations.

Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual 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.

If a resident individual obtains the income in items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income"), the tax on personal income shall be calculated 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%.

According to the following rules, the amount of income tax payable by individuals = [the amount of income payable by taxable offices (i.e. the amount of wages payable) deducted expenses (2,000 yuan per month)] * applicable tax rate - quick deduction.

For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20, and the quick deduction is 375 According to the above rules, it can be seen that paying 1,200 yuan is in the part of 5,000 yuan to 20,000 yuan, that is, 20%.

9875 salary is 9875

Press Latest. The individual income tax law stipulates that if the individual income tax reaches 1,200 yuan, then the salary reaches 12,275 yuan.

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Since the income from wages and salaries is a comprehensive income, and the comprehensive income is levied on an annual basis, prepaid on a monthly or per-time basis, and settled at the end of the year, the amount of tax withheld and prepaid may be different each month.

Since the cumulative deduction expenses, cumulative special deductions, cumulative special additional deductions, etc., need to be deducted when withholding and prepaying individual income tax every month, and the special deductions and special additional deductions are not explained, they will not be considered for the time being. The average monthly fee is 5,000 yuan.

Therefore, in the first month, the cumulative withholding and prepayment of taxable income is 21000-5000 = 16000 yuan, corresponding to the following table, the level is 1, the withholding rate is 3%, and the quick deduction is 0, so the withholding tax should be 16000 3%-0 = 480 yuan.

In the second month, the cumulative withholding and prepayment of taxable income is 21000 2-5000 2 = 32000 yuan, corresponding to the following table, the level is 1, the withholding rate is 3%, and the quick deduction is 0, so the withholding tax should be 32000 3% - 0-480 = 480 yuan.

In the third month, the cumulative withholding and prepayment of taxable income is 21000 3-5000 3 = 48000 yuan, corresponding to the following table, the level is 2, the withholding rate is 10%, and the quick deduction is 2520, so the withholding tax amount is 48000 10%-2520-(480+480)=1320 yuan.

In the fourth month, the cumulative withholding and prepayment of taxable income is 21000 4-5000 4 = 64000 yuan, corresponding to the following table, the level is 2, the withholding rate is 10%, the quick deduction is 2520, and the withholding tax amount is 64000 10%-2520-(480 + 480 + 1320) = 1600 yuan.

And so on for other months.

For the whole year, the taxable income is 21,000 12-60,000 = 192,000 yuan, the corresponding tax rate table, the level is 3, the tax rate is 20%, the quick deduction is 16,920, and the annual personal income tax payable is 192,000 20%-16,920 = 21,480 yuan.

If there is no special additional deduction, and the five insurances and one housing fund have not been paid, the monthly salary is 10,000, the annual salary is 10,000, the annual tax threshold is 60,000, the taxable income is 10,000-60,000 = 10,000, the applicable tax rate is 20%, the quick deduction is 16920, and the personal income tax is 10,000 * 20% - 16920 = 10,000 yuan.

That is to say, the annual salary is 10,000 yuan, and the annual personal income tax needs to be paid 10,000 yuan.

If there is a special additional deduction and the payment of five insurances and one housing fund, you can refer to the following calculation method for calculation. Of course, there are special additional deductions, five insurances and one housing fund, which can reduce the tax income, and the annual personal income tax will be less than 10,000 yuan.

After deducting the annual income tax threshold of 60,000 yuan, deducting the annual special additional deduction and the annual personal social security provident fund, it is the annual tax income, and the annual tax income is used to calculate the individual income tax.

The annual tax income does not exceed 36,000 yuan, the tax rate is 3%, and the quick deduction is 0;

If the annual taxable income exceeds 36,000 yuan to 144,000 yuan, the tax rate is 10%, and the quick deduction is 2520;

If the annual taxable income exceeds 144,000 yuan to 300,000 yuan, the tax rate is 20%, and the quick deduction is 16920;

If the annual taxable income exceeds 300,000 yuan to 420,000 yuan, the tax rate is 25%, and the quick deduction is 31920;

If the annual taxable income exceeds 420,000 yuan to 660,000 yuan, the tax rate is 30%, and the quick deduction is 52920;

If the annual taxable income exceeds 660,000 yuan to 960,000 yuan, the tax rate is 35%, and the quick deduction is 85920;

The annual taxable income exceeds 960,000 yuan, the tax rate is 45%, and the quick deduction is 181920

At present, wages are based on the cumulative withholding method, and the annual final settlement is settled.

Taxable income = total monthly salary - 5000 (student billing) - special deduction (three insurances and one housing fund) - special additional deduction (support for the elderly, children's education, continuing education, mortgage interest) - other deductions.

Withholding tax amount in the current month = taxable income * tax rate - quick deduction rate.

If your monthly salary is 21,000, there are no three insurances and one housing fund, no special deductions, no special additional deductions, and no other deductions.

Withholding amount for the current month = (21,000-5,000)*

Legal analysis: the pre-tax salary is 18,050 yuan, and the after-tax salary is 16,850 yuan. Taxable income = monthly income - 5,000 yuan (tax threshold) - special deductions (three insurances and one housing fund, etc.) - special additional deductions - other deductions determined according to law.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% is applicable;

2) The excess progressive tax rate of 5% to 35% shall be applied to the business establishment;

3) Income from interest, dividends and bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

If there is no special additional deduction, and the five insurances and one housing fund have not been paid, the salary is 21,000, the annual salary is 10,000, the annual cumulative individual income tax threshold is 60,000, the taxable income is 10,000-60,000 = 10,000, the applicable tax rate is 20%, the quick deduction is 16,920, and the personal income tax is 10,000 yuan.

That is to say, the salary is 21,000, the annual salary is 10,000, and the annual tax is 10,000 yuan.

If there is a special additional deduction and the payment of five insurances and one housing fund, it can be calculated according to the following calculation method. Of course, there are special additional deductions, five insurances and one housing fund, which can reduce the tax income, and the personal income tax will be less than 10,000 yuan.

After the annual income subtracts the annual personal income tax threshold of 60,000, the annual special additional deduction and the annual personal social security provident fund, it is the annual tax income, and the annual tax income is used to calculate the individual income tax.

The annual tax income does not exceed 36,000 yuan, the tax rate is 3%, and the quick deduction is 0;

If the annual taxable income exceeds 36,000 yuan to 144,000 yuan, the tax rate is 10%, and the quick deduction is 2520;

If the annual taxable income exceeds 144,000 yuan to 300,000 yuan, the tax rate is 20%, and the quick deduction is 16920;

If the annual tax payment exceeds 300,000 yuan to 420,000 yuan, the tax rate is 25%, and the quick deduction is 31920;

If the annual taxable income exceeds 420,000 yuan to 660,000 yuan, the tax rate is 30%, and the quick deduction is 52920;

If the annual taxable income exceeds 660,000 yuan to 960,000 yuan, the tax rate is 35%, and the quick deduction is 85920;

The annual taxable income exceeds 960,000 yuan, the tax rate is 45%, and the quick deduction is 181920

Legal analysis: the cumulative income of individual income tax this month - the cumulative five insurances and one housing fund - the cumulative special additional deduction - the cumulative deduction of expenses) x the withholding tax rate - the quick deduction - the cumulative amount of tax paid.

Taxable income amount, pre-tax salary income - cumulative five insurances and one housing fund (individual payment) - cumulative special additional deduction - cumulative deduction expenses.

Cumulative taxable income, taxable income x tax rate - quick deduction.

The taxable income of the current month is calculated as the taxable income - the accumulated tax paid.

Cumulative reduction of the number of free worker months x 5000.

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 initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and 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.

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 tax withholding agents must pay taxes, withhold and remit taxes in accordance with the provisions of laws and administrative regulations.