Do I have to pay tax on my salary of 5,000 or more, and do I have to pay tax on my salary of more th

The calculation formula of wage individual income tax is: tax payable = (deduction of "five insurances and one housing fund" for wage and salary income) applicable tax rate and quick deduction.

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

Tax payment = monthly taxable income * tax rate - quick deduction.

Actual salary = salary payable - four gold - tax paid.

Monthly taxable income = (payable salary - four gold) - 3500 deduction standard: individual income tax is calculated according to the monthly threshold of 3500 yuan.

If a person's salary income is 5,000 yuan, he should pay personal income tax as follows: (5,000-3,500) 3%-0=45 (yuan).

5000 is the threshold, but the premise is that it exceeds 5000 after deducting your three insurances and one housing fund

The new tax law stipulates that more than 5,000 must be paid, for example, if you have to pay individual income tax of 5,100, if it is 4,900, you do not need to pay, and less than or equal to 5,000 do not need to pay.

I feel that the starting point of paying taxes is a bit low, and I have the impression that there must be at least 5,000 as the starting point.

Or seven or eight thousand as a starting point.

If you get a salary of more than 5,000, you need to pay taxes.

Since October 1, 2018, the collection standard of personal income tax has been adjusted to 5,000.

So you have to pay taxes.

You can refer to. qdjunyuan dot com

Not necessarily. If the salary exceeds 5,000 yuan, whether you need to pay individual income tax depends on the specific situation.

For non-resident individuals, since the income from wages and salaries is levied on a monthly basis, the balance of the monthly income after deducting expenses of 5,000 yuan is the taxable income, so the monthly salary of non-resident individuals exceeding 5,000 yuan is required to pay individual income tax in advance. Raise the call.

For individual residents, because the income from wages and salaries needs to be incorporated into the comprehensive income, and the comprehensive income is levied on an annual basis and paid in advance on a monthly basis, the annual deduction of 60,000 yuan of expenses, and the average monthly deduction of 5,000 yuan, and the monthly deduction of special deductions (five insurances and one housing fund), special additional deductions, etc., so it is difficult to say whether the salary exceeds 5,000 yuan and whether to pay individual income tax.

In general, for individual residents, if there is a balance in the annual comprehensive income, minus 60,000 yuan to deduct expenses, minus the part of individual payment for five insurances and one housing fund, and subtract the special additional Zhengkai deduction, etc., then you need to pay individual income tax; Otherwise, there is no need to pay personal income tax.

Wages of more than 5,000 yuan are subject to individual income tax. At present, the minimum individual income tax threshold of the country is 5,000, and under normal circumstances, after deducting three insurances and one housing fund from the monthly salary of individuals, if it exceeds 5,000 yuan, they will have to pay individual income tax.

1. The new IIT Law stipulates that the comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year.

2. The tax threshold, also known as the "starting point of taxation" or "starting point", refers to the starting amount of taxation on the taxable object as stipulated in the tax law. If the amount of the taxable object reaches the threshold, the full amount of Mo's jujube will be taxed, and if the threshold is not reached, it will not be taxed.

3. Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collection and management of individual income tax.

Legal basis for verification: Article 8 of the Individual Income Tax Law of the People's Republic of China blindly dismantles individual income tax, with the income earner as the taxpayer and the unit or individual that pays the income as the withholding agent. If the personal income exceeds the prescribed amount, the income from wages and salaries is obtained in two or more places or there is no withholding agent, as well as other circumstances specified in the first place, the taxpayer shall file a tax declaration in accordance with the provisions of the state.

The withholding agent shall handle the full withholding declaration of all employees in accordance with the provisions of the state.

1. Individual income tax rate table.

1. If the salary range is between 1 and 5,000 yuan, including 5,000 yuan, the applicable individual income tax rate is 0%;

2. If the salary range is between 5,000 and 8,000 yuan, including 8,000 yuan, the applicable individual income tax rate is 3%;

3. The salary range is between 8,000 and 17,000 yuan, including 17,000 yuan, and the applicable individual income tax rate is 10%;

4. The salary range is between 17,000 and 30,000 yuan, including 30,000 yuan, and the applicable individual income tax rate is 20%;

5. If the salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, the applicable individual income tax rate is 25%;

6. If the salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%;

7. If the salary range is between 60,000 and 85,000 yuan, Bao Hong will include 85,000 yuan, and the applicable individual income tax rate for the cover is 35%;

8. If the salary range is more than 85,000 yuan, the individual income tax rate is 45%.

Salary of more than 5,000 yuan,If you don't want to pick up, you must pay personal income tax

Monthly salaryDeduct the part of the three insurances and one housing fund(The actual payment of the personal part of the three insurances and one housing fund, and the calculation method conforms to national regulations, and the amount does not exceed the legal amount), and thenDeduction of special additional deductionsAfter deducting the split of these two ministries, the part of Nanachang exceeding 5,000 yuan needs to pay individual income tax.

You don't have to. The salary deduction standard is 5,000 yuan per month. Individual income tax payable = taxable income Applicable tax rate - quick deduction.

Taxable income = monthly income after deducting three insurances and one housing fund - deduction standard. Level 1: no more than 10,000 yuan, 3%.

Level 2 Qiaoming Pai: 10% for the part that exceeds 10,000 yuan of filial piety to 10,000 yuan. Level 3:

20% for the part exceeding 10,000 yuan to 300,000 yuan. Level 4: 25% for the portion exceeding 300,000 yuan to 420,000 yuan.

Level 5: 30% for the part exceeding 420,000 yuan to 660,000 yuan. Level 6:

35% for the portion exceeding 660,000 yuan to 960,000 yuan. Level 7: 45% for the portion exceeding 960,000 yuan.

Five thousand wages are not taxable. The threshold of individual income tax is 5,000 yuan, and when the monthly salary exceeds 5,000 yuan, the corresponding standard tax rate shall be applied to the excess part of the salary for individual income tax. Individual income tax is a tax levied on personal income in China, and personal income is levied on individuals who obtain income within China and individuals who obtain income abroad.

Employee salary deduction standards, as follows:

1. If the salary range is between 1 and 5,000 yuan, including 5,000 yuan, the applicable individual income tax rate is zero;

2. If the salary range is between 5,000 and 8,000 yuan, including 8,000 yuan, the applicable individual income tax rate is 3%;

3. The salary range is between 8,000 and 17,000 yuan, including 17,000 yuan, and the applicable individual income tax rate is 10%;

4. If the salary range is between 17,000 and 30,000 yuan, including 30,000 yuan, the applicable individual income tax rate is 20%;

5. If the salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, the applicable individual income tax rate is 25%;

6. If the salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%;

7. If the salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, the applicable individual income tax rate is 35%;

8. If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45%.

Legal basisArticle 3 of the Individual Income Tax Law of the People's Republic of China.

Personal Income Tax Rate:

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, the excess accumulated empty 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%.

5,000 yuan salary does not need to pay individual income tax, because China's personal income tax threshold is 5,000 yuan, if you deduct five insurances and one housing fund and other exemption items, have not reached the tax point, not to talk about how much tax to pay. Regardless of whether you need to pay taxes or not, you must file a tax return every month.

The payroll tax scale over 5000 is as follows:

If the annual taxable income does not exceed 36,000 yuan, the tax rate is 3%, and the quick deduction is 0;

For the part of the annual taxable income exceeding 36,000 yuan and not exceeding 144,000 yuan, the tax rate is 10%, and the quick deduction is 2,520;

For the part of the annual taxable income exceeding 144,000 yuan and not exceeding 300,000 yuan, the tax rate is 20%, and the quick deduction is 16,920;

For the part of the annual taxable income exceeding 300,000 yuan and not exceeding 420,000 yuan, the tax rate is 25%, and the quick deduction is 31,920;

For the part of the annual taxable income exceeding 420,000 yuan and not exceeding 660,000 yuan, the tax rate is 30%, and the quick deduction is 52,920;

For the part of the annual taxable income exceeding 660,000 yuan and not exceeding 960,000 yuan, the tax rate is 35%, and the quick deduction is 85,920;

For the part of the annual taxable income exceeding 960,000 yuan, the tax rate is 45%, and the quick deduction is 181,920.

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 and special deductions, special additional deductions and other deductions determined in accordance with the law in each tax year.

2) The balance of the monthly income after deducting expenses of 5,000 yuan from the wages and salaries of non-resident individuals shall be the taxable income, the income from remuneration for authors, and the income from royalties, and the amount of each income shall be the taxable income. (3) The business income shall be the taxable income after deducting costs, expenses and losses from the total income of each tax year. (4) If the income from property lease does not exceed 4,000 yuan each time, and the expenses are deducted by more than 800 yuan and 1,000 yuan, 20 percent of the expenses shall be deducted, and the balance shall be the taxable income.

You don't have to. The salary deduction standard is 5,000 yuan per month. Individual income tax payable = taxable income Applicable tax rate - quick deduction.

Taxable income = monthly income after deducting three insurances and one housing fund - deduction standard. Level 1: 3% if it does not exceed 10,000 yuan.

Level 2: 10% for the part exceeding 10,000 yuan to 10,000 yuan. Level 3:

20% for the part exceeding 10,000 yuan to 300,000 yuan. Level 4: 25% for the portion exceeding 300,000 yuan to 420,000 yuan.

Level 5: 30% for the part exceeding 420,000 yuan to 660,000 yuan. Level 6:

35% for the portion exceeding 660,000 yuan to 960,000 yuan. Level 7: 45% for the portion exceeding 960,000 yuan.

Article 3 of the Individual Income Tax Law of the People's Republic of China.

The tax rate of individual income tax: (1) for comprehensive income, the excess progressive tax rate of 3% to 45% shall be applied; (2) For business income, an excess progressive tax rate of 5% to 35% shall be applied; 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%.

Tax deduction methods for wages over 5,000 include:

1. Taxable income = monthly income - 5,000 yuan (tax threshold) - special deductions (three insurances and one housing fund, etc.) - special additional deductions - other deductions determined according to law;

2. The collection method of individual income tax in China implements the method of withholding at source and self-declaration, and pays attention to withholding at source. Individual income tax can be levied on a monthly basis and on an annual basis: (1) The tax payable shall be calculated on an annual basis on the income from the production and operation of individual industrial and commercial households, the income from the contracted and leased operations of enterprises and institutions, the income from wages and salaries of specific industries that have not been cleared, and the income obtained from outside China; (2) The tax payable on other income shall be calculated and levied on a monthly basis.

3. Wage tax deduction standard: (1) If the salary range is between 1 and 5,000 yuan, including 5,000 yuan, the applicable individual income tax rate is 0%; 2. If the salary range is between 5,000 and 8,000 yuan, including 8,000 yuan, the applicable individual income tax rate is 3%; 3. The salary range is between 8,000 and 17,000 yuan, including 17,000 yuan, and the applicable individual income tax rate is 10%; 4) If the salary range is between 17,000 and 30,000 yuan, the dry mind includes 30,000 yuan, and the applicable individual income tax rate is 20%; 5. If the salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, the applicable individual income tax rate is 25%; 6. If the salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, the applicable individual income tax rate is 30%; 7) The salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, and the applicable individual income tax rate is 35%; 8) If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45%. The process of paying personal income tax includes:

1. The wage and salary income tax is subject to a withholding system, which is withheld and paid by the enterprise before being issued to the employees, and the relevant procedures for withholding and payment are handled at the local taxation bureau first; 2. Then, before the payment of wages, the financial personnel of the enterprise shall calculate the taxable income of each person in accordance with the provisions of the tax law. It can be declared and paid at the local local taxation bureau; 3. The withholding agent shall pay the tax withheld or withheld every month or each time into the state treasury within 15 days of the following month, and submit the withholding individual income tax return to the tax authorities;

4. If a taxpayer handles the final settlement and tax refund or the withholding agent handles the final settlement and tax refund for the taxpayer, the tax authorities shall handle the tax refund in accordance with the relevant provisions of the treasury management after examination.

Legal basisIndividual 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. Resident individuals who obtain the income in items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall be taxed accordingly.