What needs to be included in personal income tax and which income needs to be subject to personal in

The individual income tax payable is 1000 basic salary, 1000 post salary, 1000 overtime salary, and 1000 recurring bonus, a total of 4000 yuan. The monthly salary deduction standard is 2,000 yuan.

Individual income tax payable = (taxable income deduction standard - amount paid by individuals with social security - amount paid by individuals with provident fund) * applicable tax rate - quick deduction.

Individual income tax amount = (basic salary 1000 + post salary 1000 + overtime salary 1000 + recurring bonus 1000.)

Provident fund 200 - social security 400 - deduction standard 2000) * 10% - 25 = (3400 - 2000) * 10% - 25 = 115 yuan.

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

Question addendum: On the payroll, the basic salary, post salary, overtime salary, recurring bonus and one-child allowance are additions, and the union fee, social insurance premiums paid and provident fund are subtractions.

What I want to know is which part is subject to personal income tax.

The one-child allowance is not subject to personal income tax; The union fee of 5 yuan cannot be deducted before tax. Pre-tax deduction of social insurance premiums and provident fund paid by individuals.

Yes (1000 + 1000 + 1000 + 1000 - 400-200) - 2000,

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

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.

2. Income from production and operation of individual industrial and commercial households refers to:

1. Income obtained by individual industrial and commercial households engaged in the production and operation of industry, handicrafts, construction, transportation, commerce, catering, services, repair and other industries;

2. Individuals who have obtained licenses with the approval of relevant departments and engaged in school-running, medical, consulting and other paid service activities;

3. Income obtained by other individuals engaged in individual industrial and commercial production and operation;

4. The taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.

3. The income from contracted or leased operations of enterprises and institutions refers to the income obtained by individuals from contracted operations, leased operations, subcontracting and subleasing, including income in the nature of wages and salaries obtained by individuals on a monthly or per-time basis.

4. Income from remuneration for labor services refers to the income obtained by individuals engaged in design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, journalism, broadcasting, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performance, performance, advertising, exhibition, technical services, introduction services, brokerage services, agency services, and other labor services.

5. Income from author's remuneration refers to the income obtained by individuals from the publication and publication of their works in the form of books and newspapers.

6. Income from royalties refers to the income obtained by individuals from the right to use patents, trademarks, copyrights, non-patented technologies and other concessions; The income obtained from providing the right to use the copyright does not include the income from author's remuneration.

7. Income from interest, dividends and bonuses refers to the income from interest, dividends and bonuses obtained by individuals from owning creditor's rights and equity.

8. Income from property lease refers to income obtained by individuals from leasing buildings, land use rights, machinery and equipment, vehicles and vessels, and other property.

9. Income from the transfer of property refers to the income obtained by individuals from the transfer of valuable, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other property.

10. Accidental income refers to individual winning, winning, winning lottery and other incidental income.

Ten. 1. Other income that has been determined to be taxed by the financial department.

Social Security and Provident Fund are deductions from your payslip, right?

Applicable tax rate, 10%, quick deduction, 25

Tax payable = 1400 * 10% - 25 = 115

PS: Birth billing, social security, provident fund, and one-child subsidy can be paid before tax, but union funds cannot.

I think everyone has made it clearer, (1000 + 1000 + 1000 + 1000 - 400-200) - 2000, is the part that you need to pay taxes, expressed in words, that is, salary + bonus + allowance + overtime pay to deduct social security, provident fund, and the part of the cost of production needs to be taxed.

The monthly salary deduction standard is 2,000 yuan.

Individual income tax payable = (taxable income deduction standard - only child allowance - social security amount) * applicable tax rate - quick deduction.

Individual income tax amount = (basic salary 1000 + post salary 1000 + overtime salary 1000 + recurring bonus 1000.)

Provident fund 200 - deduction standard 2000) * 15% - 125 = (4200 - 2000) * 15% - 125 = 205

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

1. Income from wages and salaries; 2. Income from the production and operation of individual industrial and commercial households; 3. Individual income tax on the income from contracted and leased operations of enterprises and institutions.

Basic salary: 1000, post salary: 1000, overtime salary: 1000, recurring bonus: 1000

Individual income tax; (4000-2000)*10%-25=175

Legal analysis: (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.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual income shall be subject to individual income tax:

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.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax 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.

As citizens of the country, we have an obligation to pay taxes, so the tax we need to pay is personal income tax. However, many people know that personal income tax needs to be paid, but they are not clear about the scope of personal income tax. So, let's take a look at what kind of income should be included in personal income tax?

The scope of individual income tax is: income from wages and salaries; Income from remuneration for labor services; income from author's remuneration; royalty income; business income; income from interest, dividends, bonuses; income from the lease of property; income from the transfer of property; Accidental results are late. For details, you can consult the personnel of the tax bureau for understanding.

In addition, the calculation method of individual income tax is: individual income tax = (taxable income - individual income tax threshold) * tax rate - quick deduction. However, for us office workers, taxable income = salary - expenses after five insurances and one housing fund, of course, if the remaining part of the salary minus five insurances and one housing fund does not exceed the individual income tax threshold, then there is no need to pay.