Is payroll tax calculated using base salary or is it calculated as the sum of base salary, performan

The income from wages and salaries for the calculation of individual income tax includes the employee's hourly wage, piecework wage, various allowances and subsidies, overtime pay, bonuses and wages paid under special circumstances.

Individual Income Tax Law

Article 2 The following personal income shall be subject to individual income tax:

1. Income from wages and salaries;

Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China

Article 8 The scope of individual income mentioned in Article 2 of the Tax Law:

1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment.

Nbs.

Provisions on the Composition of Gross Wages

Article 4 The total salary shall be composed of the following six parts:

1) Hourly wages;

2) piece-rate wages;

c) bonuses; iv) allowances and subsidies;

5) Overtime wages;

6) Wages paid under special circumstances.

Individual income tax is calculated according to the sum of wages, and the 3500 part is exempted, the 3501-5000 part is 3%, and the 5001-8000 part is 10% ......

Personal income tax = (your gross income of 3500) 3--20%.

That is, the sum of your salary, performance, overtime, etc.

Legal analysis: The taxable income of individual income tax is the basic salary plus the withdrawal. Income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor bonuses, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment.

That is to say, as long as the income obtained by an individual is related to his position or employment, regardless of the capital expenditure channel of the unit or paid in cash, in kind, valuable, etc., it is the subject of taxation of the income items of wages and salaries.

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, suspension and reduction, exemption, refund, and back tax of taxation shall be implemented in accordance with the provisions of the law, and shall be implemented in accordance with 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 withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Individual income tax is calculated according to the total salary paid in the current month Taxable income = salary income amount Various social insurance premiums Threshold (3,500 yuan) Tax payable = taxable income x tax rate Quick deduction Note: If Wu Qinglu calculates foreigners (including Hong Kong, Macao, and Taiwan), the individual income tax threshold should be set at 4,800 yuan.

Individual income tax is calculated according to the total amount of wages paid in the month of the hidden air = amount of salary income Various social insurance premiums Threshold (3,500 yuan) Tax payable = taxable income x tax rate Quick deduction Description: If the calculated stove shed is a foreigner (including Hong Kong, Macao and Taiwan), the individual income tax threshold should be set at 4,800 yuan.