How much personal income tax should be deducted from a monthly salary of 1300? 5

Hehe, this is no tax, what is the deduction? The salary tax threshold is 3,500 yuan.

Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collecting and administering individual income tax. All individuals who have a domicile in China, or who have no domicile and have resided in China for one year, who have income from within and outside China, and individuals who have no domicile and do not reside in China or who have no domicile and have resided in China for less than one year, are all taxpayers of individual income tax who have obtained income from within China. Effective September 1, 2011, the individual income tax exemption in Chinese mainland was adjusted to 3,500 yuan.

On November 10, 2011, the Ministry of Finance released data that the individual income tax revenue from January to October accumulated 100 million yuan, exceeding the 2011 annual target two months ahead of schedule.

The tax threshold for wages and salaries is 3,500 yuan, and no tax is paid for 1,300 yuan.

Thank you, but I did deduct my personal income tax of 181 yuan, and even 300 yuan of salary had to deduct 45 personal income tax.

Now the starting point is yuan, more than this to pay more personal tax, less than not to pay.

Do you want to pay taxes? It's not your share.

Legal analysis: tax payable income deducted expenses) * tax rate - quick deduction Yunshan income (deduction of expenses * tax rate + quick deduction + tax payable) tax rate (1600 * 20% + 375 + 1300) 20% 9975 yuan.

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, the 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% of the disadvantages shall be applied (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from leasing of property, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

Legal analysis: (1) Taxable income = monthly salary income and tax-exempt income of 3,500 yuan.

2) Taxable income = monthly salary income tax-exempt income 3500 yuan 1300 yuan.

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, the progressive tax rate of 3% to 45% of the excess is applicable to the sedan car (the tax rate table is attached);

2) For business income, a progressive tax rate of 5% to 35% shall be applied to the excess (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%.

Legal analysis: If the tax is calculated at 3,000 yuan, the monthly salary should be around 22,700 yuan.

Legal basis: Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of the income tax earned by an individual: (1) The excess progressive tax rate of 3% to 45% shall be applied to the comprehensive income (the tax rate table is attached); (2) For business income, the appropriate amount shall be subject to an excess progressive tax rate of 5% to 35% (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%.

Legal analysis: 12,720 yuan. Calculation process: 3500+(9220*25%-1005)2720

Legal basis: Article 6 of the Individual Income Tax Law of the People's Republic of China 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 after deducting the monthly income of 5,000 yuan; The income from remuneration for labor services, author's remuneration, and royalties from the royalty of the concession round lead right shall be the 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. Macro Hall.

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) 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) 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%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; If it is stipulated that the full amount of orange is deducted before tax for donations to public welfare and charitable undertakings, such provisions shall prevail. The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.

Legal analysis: If social security, provident fund and other deductions are not considered, the pre-tax salary is 12,720 yuan, and the salary with a 25% tax rate is 12,720 yuan.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, protect the national tax revenue, protect the legitimate rights and interests of taxpayers, and promote 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 to make decisions on tax levy, levy, 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 the persons who are obligated to withhold and remit. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal analysis: monthly salary of 12000 (deducting insurance and other items) personal income tax amount:

12000-5000) 10%-210=490 yuan.

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, the tax rate of 3% to 45% of the excess accumulated silver rollover surplus 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 leasing, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.