How to pay salary tax? How to pay taxes on personal wages

Landlord: The individual income tax on wages is withheld and paid by the payroll unit, and I don't need to pay it at the tax bureau by the financial agent of the enterprise.

The formula for calculating the IIT is:

Tax payable = (Deduction of "five insurances and one housing fund" from wages and salaries) Applicable tax rate Quick deduction.

The individual income tax exemption is 3500, and the calculation method using the excess progressive tax rate is as follows:

Individual income tax payable = monthly taxable income * tax rate - quick deduction;

Latest Salary Individual Income Tax Payment Calculation:

If someone's salary income is 5,000 yuan, 5 insurances and 1 housing fund are 250 yuan;

Individual income tax payable = (5000-250-3500) 3%-0=yuan;

Monthly taxable income (tax range) Monthly taxable income (excluding tax range) Tax rate (%) Quick calculation deduction.

1 Not more than 1,500 yuan Not more than 1455 yuan 3 0

2 Over $1,500 to $4,500 Over $1,455 to $4,155 10 105

3 Over $4,500 to $9,000 Over $4,155 to $7,755 20,555

4 Excess of $9,000 to $35,000 Portion over $7,755 to $27,255 25 1,005

5 Excess of $35,000 to $55,000 Portion over $27,255 to $41,255 30 2,755

6 Excess of $55,000 to $80,000 Portion of excess of $41,255 to $57,505 35 5,505

7 Over $80,000 Over $57,505 45 13,505

The company will help you calculate the tax, and then help you pay it, and when you get your salary, you will deduct it back to you, so you don't have to pay it yourself.

You don't have to pay it, ** will be deducted directly for you. You really don't have to worry about paying taxes, **one-stop service

In fact, you don't have to pay, the boss has already helped you deduct taxes while paying your salary.

When calculating and paying individual income tax, the tax rate is not always calculated at 20%, and the applicable tax rate should be found according to the taxable income.

It must have been deducted directly from your salary.

Legal analysis: According to the law, if the salary income of a resident meets the tax standard, the employer will generally pay it on behalf of the employee.

Legal basis: Article 11 of the Individual Income Tax Law of the People's Republic of China Individual Income Tax Residents shall calculate individual income tax on an annual basis if they obtain comprehensive income; 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.

Legal analysis: The payment of payroll tax is generally paid by the unit, and it is deducted by the unit before the salary is paid to the tax bureau.

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) Wages and salary income;

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) The property lease is searched and obtained;

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.

Article 3 The Dakai tax rate of individual income tax:

1) For comprehensive income, an 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% shall be applied (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%.

The unit pays uniformly.

Salary tax includes the threshold of individual income tax, the tax sedan prudential rate, individual income tax, etc.

The specific operation method of salary tax payment is as follows:

1. Before paying wages first, calculate the amount of wages payable by employees and the amount of individual income tax.

2. According to the information of individual income tax payable by employees, make a comprehensive declaration on the local tax network.

3. After completing the declaration, print the payment form.

4. After printing, go to the bank to pay the money.

5. The company shall make a detailed declaration of individual income tax.

6. Check whether the detailed declaration is successful (whether the total amount is consistent with the amount of filial piety). <

Legal analysis: The method of calculating and paying taxes after completion of work or capital is as follows: individual income tax is collected by withholding at source and self-declaration.

The entity or individual that pays the income is the withholding agent of individual income tax; If there are two or more places with income from wages and salaries, but there is no withholding agent, or there is a withholding agent, and the withholding agent fails to withhold and pay the tax in accordance with the provisions of the Chain Tax Law, the taxpayer shall declare and pay taxes on its own; The formula for calculating individual income tax on wages is as follows: the tax payable is equal to the salary multiplied by the applicable tax rate - quick deduction, and the individual income tax threshold is 5,000 yuan.

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 resident individuals shall be the taxable income after deducting expenses of 60,000 yuan from the income of each tax year, as well as special deductions, special additional deductions and other deductions determined in accordance with law; (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; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income; (3) The business income shall be the taxable income after deducting the total income of each tax year after deducting the costs, the useless number of fees and losses; (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) The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the amount of income from the transfer of property; (6) Income from interest, dividends, bonuses and incidental income shall be taxable income based on the amount of each income.