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Hello, it should be calculated on a case-by-case basis.
For example, if you obtain income for the first time in 2020, then according to the latest Announcement of the State Administration of Taxation [2020] No. 13 "Announcement on Improving and Adjusting the Withholding and Prepayment Method of Individual Income Tax for Some Taxpayers", the individual income tax payable will not be generated.
1. For resident individuals who obtain income from wages and salaries for the first time in a tax year, the withholding agent may calculate the cumulative deduction of expenses according to the monthly deduction of 5,000 yuan multiplied by the number of months of the taxpayer as of the current month in the current year when withholding and paying individual income tax.
2. If a student who is receiving full-time academic education obtains remuneration for labor services due to internship, the withholding agent may calculate and withhold the withholding tax in accordance with the cumulative withholding method stipulated in the Announcement of the State Administration of Taxation on Issuing the Administrative Measures for the Withholding and Declaration of Individual Income Tax (for Trial Implementation) (No. 61 of 2018).
If it is a fixed monthly salary, the calculation formula:
Taxable income = cumulative month) - 5000 * 10 (cumulative month) - special additional deduction (cumulative).
Tax payable = Taxable income * Applicable tax rate - Quick deduction.
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Taking the salary yuan as the tax payable after deducting social security and provident fund as an example, the trial calculation is as follows:
pre-tax salary;
The individual income tax threshold is 5,000 yuan;
Taxable income;
The tax rate is 3%; Tax payable;
After-tax salary 8, yuan.
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The personal income tax salary is more than 8,000 yuan.
1. If the salary range is less than 5,000 yuan, there is no need to pay personal income tax.
2. If the salary range is 5,001-8,000 yuan, the individual income tax rate is 3%.
3. If the salary range is 8,001-17,000 yuan, the individual income tax rate is 10%.
4. If the salary range is 17,001-30,000 yuan, the individual income tax rate is 20%.
5. If the salary range is 30,001-40,000 yuan, the individual income tax rate is 25%.
6. If the salary range of the defense brother is 40,001 yuan to 60,000 yuan, the individual income tax rate shall be 30%.
7. If the salary range is 60,001 yuan to 85,000 yuan, the individual income tax rate is 35%.
8. If the salary exceeds 85,000 yuan, there is no upper limit, and the individual income tax rate is 45%.
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How much is a personal income tax salary? Hello, it's a pleasure to receive you, pay taxes every month, then the salary should be about 10275 yuan. The starting point is set at $5,000 per month.
The individual income tax law stipulates that the comprehensive income of individual residents shall be reduced by the amount of income in each tax year.
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On January 1, the newly revised individual income tax law was fully implemented. In addition to raising the "tax threshold" and adding six special additional deductions, the current individual income tax reform has also established a comprehensive and classified individual income tax system for the first time in China's history.
2. The comprehensive tax system, generally speaking, is "consolidating the annual income and calculating the tax on an annual basis", which is compared with the classified tax system that has been implemented in China, and the calculation method of individual income tax has changed. That is, the income from wages and salaries, remuneration for labor services, author's remuneration and royalties obtained by taxpayers is combined into "comprehensive income", and the individual income tax payable is calculated on a "yearly" cycle.
3. Calculate and pay individual income tax when paying wages every month, and at the end of the year, it is generally before May 31 of the following year to make the final settlement of the current year, and the excess tax will be refunded and the deficiency will be compensated.
4. A monthly salary of 7,967 yuan, a monthly salary of more than 5,000 yuan meets the standards for paying individual income tax, after deducting three insurances and one grandson Mengjin and special additional deductions, in the payment of personal income tax, because the individual income tax is an excess progressive tax rate, so the monthly tax amount is inconsistent, but the monthly payment of personal income tax should be between 100-300 yuan. The key depends on whether the individual has a special attachment deduction, and if so, it is possible to pay less individual income tax.
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The salary is about 8260. The personal income tax deducted 397 yuan, then the pre-tax salary can be estimated through 397 yuan, but it is explained here that the pre-tax capital of Gongchang here does not consider the amount of its social insurance and housing provident fund. The calculation is as follows:
If the personal income tax of 397 yuan is deferred to its corresponding tax rate of 20%, the speed deduction is 555 yuan, and the taxable slag Xunmo income = (397 + 555) 20% = 4760 yuan, and its pre-tax salary = taxable income + individual income tax wage and salary standard = 4760 + 3500 = 8260 yuan, so without considering the relevant social insurance, the minimum personal wage is 8260 yuan.
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If there is no additional deduction for hail failure, and no five insurances and one housing fund, salary, annual salary of 10,000, and the annual cumulative amount of individual income tax threshold is 60,000, the taxable income is 10,000-60,000 = 10,000, the applicable tax rate is 10%, the quick deduction is 2,520, and the personal income tax is yuan.
That is to say, the salary is yuan, and the annual tax is paid.
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 personal income tax will be lower than 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 tax 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
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The calculation of individual income tax is based on the cumulative withholding and prepayment of the loss of monthly income, assuming that the salary should be paid in January, the individual income tax that should be withheld and prepaid = ( - three insurances and one housing fund paid by individuals in January - special additional deductions in January - other deductions) 3%.
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