Excuse me, is the personal income tax return a monthly report and how is it calculated

This is related to the local tax bureau of the district where the company is located, and some tax bureaus do not require monthly personal income tax

Individual income tax rate table for wages and salaries (Table 1).

Progression Monthly taxable income (including tax) Monthly tax-free income bracket Tax rate (%)Quick calculation deduction (yuan).

The part not exceeding $500 and the part not exceeding $475 5

The part exceeding 500 yuan to 2000 yuan and the part exceeding 475 yuan to 1825 yuan 10

The part exceeding 2,000 yuan to 5,000 yuan The part exceeding 1,825 yuan to 4,375 yuan 15

The part exceeding 5,000 yuan to 20,000 yuan The part exceeding 4,375 yuan to 16,375 yuan 20

The part exceeding 20,000 yuan to 40,000 yuan and the part exceeding 16,375 yuan to 31,375 yuan 25

The part exceeding 40,000 yuan to 60,000 yuan and the part exceeding 31,375 yuan to 45,375 yuan 30

The part exceeding 60,000 yuan to 80,000 yuan The part exceeding 45,375 yuan to 58,375 yuan 35

The part exceeding 80,000 yuan to 100,000 yuan and the part exceeding 58,375 yuan to 70,375 yuan 40

The part exceeding 100,000 yuan and the part exceeding 70,375 yuan 45

Instructions:1The tax-inclusive range in this table refers to the balance after deducting the expenses of 1,600 yuan from the monthly income or the balance after deducting the additional deductions.

2 The tax-inclusive range is applicable to the income from wages and salaries for which the taxpayer bears the tax; The tax-free range is applicable to the income from wages and salaries paid by others (units).

The base tax is the first to be deducted.

Example: 4000 months, 4000-1600=2400

2400 is within the range of 2000 5000, then the tax is paid: 2400*15%-125=235

Sole proprietorship enterprises do not pay corporate income tax, while paying individual income tax at local tax. The tax calculation method is very complete.

The threshold is 1,600 yuan.

Subtract 1600 from the income before calculating the tax.

The base tax is the first to be deducted.

Can you simply say how much tax you have to pay for a salary of 4,000 a month? I won't count. Hey!

The upstairs is good, it's clearer.

The salary of the previous month is paid in the current month, and the individual income tax is declared within the 15th of the following month.

The salary of the previous month is paid in the current month, and the amount of salary paid in the current month is declared when the next month is declared. When an enterprise declares individual income tax, it is based on the current month's salary issued in the previous month, such as the salary paid in August in September, and the salary in July can be declared normally, and if there are other deductions, they should also be included in the declaration normally. The withholding agent shall pay the tax withheld or withheld by the withholding agent on a monthly basis or each time within 15 days of the following month and report it to the tax authorities.

Individual income tax, i.e., individual income tax, is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents, non-Lao Bibi residents) in the process of collecting and managing individual income tax. All individuals who have a domicile in China, or who have resided in China for one year without a passive domicile, and who have income obtained from within and outside China, as well as individuals who have no domicile and do not reside in China or who have no domicile but have resided in China for less than one year, are taxpayers of individual income tax who have obtained income from within China.

Article 40 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection Article 40 If a taxpayer or withholding agent engaged in production or business operation fails to pay or release the tax within the prescribed time limit, or the tax guarantor fails to pay the guaranteed tax within the prescribed time limit, the tax authorities shall order the taxpayer to pay within the time limit, and if the tax is not paid within the time limit, the tax authorities may take the following compulsory enforcement measures with the approval of the director of the tax bureau (branch) at or above the county level:

1) Notify in writing the bank or other financial institution where the account is opened to withhold taxes from their deposits;

2) Seizing, sealing, auctioning or selling commodities, goods or other property whose value is equivalent to the tax payable, and using the proceeds from the auction or sale to offset the taxes.

When the tax authorities take compulsory enforcement measures, they shall enforce the late fees for the taxpayers, withholding agents and tax guarantors listed in the preceding paragraph for failing to pay the fees.

Housing and supplies necessary for the maintenance of individuals and their dependents are excluded from the scope of the enforcement measures.

The individual income tax declared every month is the individual income tax calculated from the total of all income actually issued in the previous month. Individual income tax shall be calculated on an annual basis for the income obtained by resident individuals from comprehensive filial piety. 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 taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities and pay the tax within 15 days of the month following the month in which the income is obtained. If a taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the year following the year in which the income is obtained. If the tax authorities notify the taxpayer to pay the tax within the time limit, the taxpayer shall pay the tax within the time limit.

If an individual resident obtains income from outside China, he or she shall file a tax declaration within March 1 to June 30 of the year following the year in which the income is obtained. If a non-resident individual obtains income from wages and salaries from two or more sources within the territory of China, he or she shall file a tax declaration within 15 days of the month following the month in which the income is obtained.

Legal basis] Individual Income Tax Law of the People's Republic of China

Article 2 Individual income tax shall be paid on the following personal income:

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.

If a resident individual obtains the income in items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income"), the tax on the income of the individual shall be calculated 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.