How is the current personal income tax calculated, more detailed. Thank you

Taxable income for the whole month, tax rate, quick deduction (yuan).

The tax payable for the whole month shall not exceed 1500 yuan 3% 0

The monthly tax payable exceeds 1500 yuan to 4500 yuan 10% 105 The monthly tax payable exceeds 4500 yuan to 9000 yuan 20% 555 The monthly tax payable exceeds 9000 yuan to 35000 yuan 25% 1005 The monthly tax payable exceeds 35000 yuan to 55000 yuan 30% 2755 The monthly tax payable exceeds 55000 yuan to 80000 yuan 35% 5505 The monthly tax payable exceeds 80000 yuan 45% 13505 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, that is, the actual monthly income is reduced to the deduction ratio of 3500 yuan * applicable tax rate - quick deduction.

For example, if a person's monthly income is 5,000 yuan, his tax payable is 5,000-3,500 = 1,500 yuan, and the applicable tax rate is 3%, and the deduction is calculated quickly.

is 0, then the individual income tax payable by him in the current month is (5000-3500)*3%-0=45 yuan.

3500 threshold, 3% below 1500. 10% below 1500-5000

Remuneration: 8000 * (1-20%) * 20% * (1-30%) = 896 Remuneration: (1000 + 1500-800) * 20% * (1-30%) = 238 Remuneration:

4000-800) * 20% * (1-30%) = 448 The script royalty obtained by the screenwriter from the production unit of the TV series is taxed according to the royalty income 10000 * (1-20%) * 20% = 1600 Property lease:

July: (4000-800-800)*20%=4808month: (4000-800-700)*20%=5009-December: :(4000-800)*20%*4=2650 year-end bonus:

How to calculate the tax paid in the final settlement of individual income tax business income?

There are 3 ways to calculate individual income tax, which are:

1. Income from wages and salaries shall be subject to 7 levels of progressive excess tax rate, and the tax shall be calculated and levied on the basis of monthly taxable income. The tax rate is divided into 7 levels according to the taxable income of individual monthly wages and salaries, with the highest level being 45% and the lowest level being 3%.

2. The production and business income of individual industrial and commercial households and the application of 5 levels of progressive tax rate to enterprises and institutions. The annual taxable income of individual industrial and commercial households and the annual taxable income of contracted and leased operations of enterprises and institutions are divided into five levels, with the lowest level being 5% and the highest level being 35%.

3. Proportional tax rate. Individual income tax shall be levied on a per-instance basis on the income from author's remuneration, remuneration for labor services, royalties, interest, dividends and bonuses, income from property leasing, income from property transfer, incidental income and other income, and a proportional tax rate of 20% shall be applied. Among them, a proportional tax rate of 20% shall be applied to the income from author's remuneration, and a 30% reduction shall be levied according to the tax payable; If the one-time income from labor remuneration is abnormally high, in addition to being taxed at 20%, the part of the taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated in accordance with the provisions of the tax law and then levied by 50% according to the taxable amount; For the part exceeding 50,000 yuan, an additional 10% will be levied.

In fact, China's personal income tax is levied according to a certain rate, that is to say, generally more than 3500 is the starting point, and the excess part will pay individual income tax, and there is no need to pay tax if the salary is not exceeded.

The basic formula of individual income tax is like this, the formula for calculating individual income tax is a tax = tax payable * applicable tax rate - quick deduction, in this formula, everyone pays attention to the tax payable, which means that the tax payment part of more than 3,500 yuan, that is to say, if your salary is 5,000 yuan, then you must first subtract 3,500 yuan to pay taxes.

In addition, we also need to pay attention to the fact that the amount of social security individual contributions also needs to be deducted from the salary and is not taxed; In addition, the amount of personal contributions to the housing provident fund is not calculated in the individual income tax, which greatly improves the welfare of the people and further reflects the humanization of China's policy.

Finally, in order to make everyone understand the specific tax payment rules, I will give you an example, add your income is about 10,000 yuan, then your tax payable is 10,000-1,000-500-3,500 = 5,000 yuan, we say that the applicable tax rate is 20% This is the country's regulations, we calculate the deduction is 555 yuan, then everyone should pay personal income tax of 5000 * 20% - 555 = 445 yuan, then everyone will understand.

The threshold of 2000.

Individual income tax rate table (after deducting five insurances and one housing fund).

Progression, Lower Limit, Tax Rate, Quick Deduction.

Calculation formula of individual income tax on salary income:

Individual income tax payable = (taxable income - deduction standard) Applicable tax rate - quick deduction.

Wherein Taxable income = salary income - (personal social security contribution + provident fund payment).

For example: the total pre-tax salary yuan, pension yuan, housing provident fund 80 yuan, then the individual income tax amount should be paid = , and 2000 yuan is more diverse, from the above table, 0<<500, using the 1 tax rate, then the individual income tax should be paid: yuan.

Calculation formula of individual income tax on salary income:

Individual income tax payable = (taxable income - deduction standard) Applicable tax rate - quick deduction, of which taxable income = salary income - (personal social security payment + provident fund payment) The deduction standard is still 2,000 yuan, and the new individual income tax plan has not yet been adopted. The tax rate and quick deduction have been posted by students.