How to fill in the tax rate in the application for tax back in the individual income tax detailed re

Fill in the form on a monthly basis.

Individual income tax payable = (salary - amount of five insurances and one housing fund paid by the individual - personal income tax deduction of 3,500 yuan) * applicable tax rate - quick deduction.

Attached: The adjusted 7-level progressive tax rate for excess is as follows:

1. If the monthly tax payable does not exceed 1,500 yuan, the tax rate is 3%, and the quick deduction is 0;

2. The tax rate is 10% for the part of the tax payable in the whole month exceeding 1,500 yuan to 4,500 yuan. Quick calculation deduction of 105 yuan;

3. The tax rate is 20% for the part of the tax payable in the whole month exceeding 4,500 yuan to 9,000 yuan. The quick calculation deduction is 555 yuan;

4. For the part of the tax payable exceeding 9,000 yuan to 35,000 yuan in the whole month, the tax rate is 25%, and the quick deduction is 1,005 yuan;

5. For the part of the tax payable exceeding 35,000 yuan to 55,000 yuan in the whole month, the tax rate is 30%, and the quick deduction is 2,755 yuan;

6. The tax rate is 35% for the part of the tax payable exceeding 55,000 yuan to 80,000 yuan in the whole month. Quick calculation deduction of 5,505 yuan;

7. The tax rate for the part of the tax payable in the whole month exceeds 80,000, and the tax rate is 45%. The quick calculation deduction is 13,505 yuan.

Note: The taxable income of the whole month mentioned in this table refers to the balance after deducting expenses of 30,000 yuan or the balance after deducting additional deductions in accordance with the provisions of this law. ）

It depends on which level of tax you are paying, if you make up 3%, fill in 3%. If you make up 10%, fill in 10%.

On the question of how to make up the personal income tax, you can go to the local tax hall to make up the declaration, and if you know how much the tax payable is, you can combine the tax payable next month. The individual income tax declaration period is within 7 days after the end of each month (postponed accordingly on holidays). After the levy period, if the declaration has not been made, it shall be supplemented.

To make a supplementary report, you must first contact the tax administrator, bring the declaration form, and the tax administrator will enter and print the supplementary information in the tax system, and then go to the window of the tax hall to declare the supplementary information spine. Regarding the issue of late payment fees, the local tax bureaus deal with them differently, and the general tax administrator can handle them.

Individual Income Tax Law of the People's Republic of China

Article 11. Individual income tax shall be calculated on an annual basis for the comprehensive income obtained by resident individuals;

If there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis;

If it is necessary to handle the final settlement, the final settlement shall be handled within March 1 to June 30 of the following year when the income is obtained. The withholding and prepayment measures shall be formulated by the competent tax authorities. If a resident individual provides the withholding agent with special additional deduction information, the withholding agent shall deduct the tax withheld and paid on a monthly basis in accordance with the provisions and shall not refuse.

If a non-resident individual obtains income from wages and salaries, remuneration for labor services, author's remuneration and royalties, and has a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis, and shall not handle the final settlement.

Individual Income Tax Law of the People's Republic of China

Article 11. Individual income tax shall be calculated on an annual basis for the comprehensive income obtained by resident individuals;

If there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis;

If it is necessary to handle the final settlement, the final settlement shall be made within March 1 to June 30 of the following year in which the income is obtained. The withholding and prepayment measures shall be formulated by the competent tax authorities. If a resident individual provides the withholding agent with special additional deduction information, the withholding agent shall deduct the tax withheld and paid on a monthly basis in accordance with the provisions and shall not refuse.

If a non-resident individual obtains income from wages and salaries, remuneration for labor services, author's remuneration and royalties, and has a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis, and shall not handle the final settlement.

1. Header items.

First, "Tax Period": fill in the first day to the last day of the month in which the withholding agent withholds the tax. For example, if the tax is deducted when the salary is paid on March 20, 2019, the tax period should be filled in "March 1, 2019 to March 31, 2019".

Second, the name of the withholding agent": fill in the full name of the withholding agent.

Third, "Withholding Agent's Taxpayer Identification Number (Unified Social Credit**)": Fill in the withholding agent's Taxpayer Identification Number or Unified Social Credit**.

2. Columns in the table.

Column 2 "Name": fill in the name of the taxpayer; Column 3 "Type of identity document": fill in the name of the taxpayer's valid identity document.

If a Chinese citizen has a People's Republic of China resident identity card, fill in the resident identity card; If you do not have a resident identity card, fill in the Mainland Travel Permit for Hong Kong and Macao Residents or Residence Permit for Hong Kong and Macao Residents, Taiwan Resident Permit or Residence Permit for Taiwan Residents, Permanent Residence Identity Card for Foreigners, Work Permit or Passport for Foreigners, etc.; Column 4 "ID Number": fill in the ID number indicated on the taxpayer's valid ID card; Column 5 "Taxpayer Identification Number": If you have a Chinese citizenship number, fill in the "Citizenship Number" indicated on the People's Republic of China Resident Identity Card; If you do not have a Chinese citizenship number, fill in the taxpayer identification number given by the tax authorities; Column 6 "Whether or not a non-resident individual":

Fill in "Yes" for non-resident individuals and "No" for resident individuals. If you don't fill in the blank, it defaults to "No"; Column 7 "Income Items": Fill in the names of taxable income items specified in Article 2 of the Individual Income Tax Law obtained by the taxpayer.

If the same taxpayer obtains multiple or multiple incomes, it should be filled in separately.

Instructions for filling in the monthly return of individual income tax:

1. Taxpayer code The tax code determined by the in-charge tax authority when filling in the tax registration.

2. The date of arrival in China should be filled in according to the date of arrival in the passport.

3. Income items Different income items should be filled in separately, and if the time for obtaining the same income item is different within one month, it should be filled in in summary.

One line, and indicate it separately in the income period column.

4. The income period is based on the date of payment of income.

5. Foreign exchange rate Fill in the foreign exchange rate (** price) announced by the People's Bank of China on the last day of the previous month on which the tax payment certificate is issued.

Write. 6. The amount of fee reduction shall be filled in according to the cost standard of the obtained item.

7. Taxable income is the balance of the total amount of RMB minus the amount of expenses.

8. Tax payable, taxable income, tax rate, quick deduction.

How to fill in the comprehensive tax return of individual income tax and local tax: 1. Open the tax bureau**, select "Declaration and Payment", select "Individual Income Tax Detailed Declaration", and click "Declaration"; 2. Fill in the individual income tax return form for the actual situation of the installation enterprise, and click to submit the tax payment after filling in the data successfully. Fill in the name, ID number, and month of declaration that need to pay individual income tax, and then fill in the amount of income, and deductions, as well as tax-exempt income, the expense deduction standard is 5000, and the rest are the formulas set by themselves on the local tax network, and the tax payable will be automatically calculated.