What is the personal income tax of 6350 yuan

Effective September 1, 2011, the individual income tax exemption in Chinese mainland was adjusted to 3,500 yuan. Order No. 600***, the amended Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China. These Regulations are formulated in accordance with the provisions of the Individual Income Tax Law of the People's Republic of China.

Article 6 of the Individual Income Tax Law of the People's Republic of China stipulates that the income from contracted and leased operations of enterprises and institutions shall be the taxable income based on the total income of each tax year after deducting necessary expenses. The regulations stipulate that the total income of each tax year mentioned in Article 6 of the Individual Income Tax Law of the People's Republic of China refers to the income in the nature of operating profits and wages and salaries shared by taxpayers in accordance with the provisions of the contract and lease operation contract; The deduction of necessary expenses refers to the deduction of 3,500 yuan per month. Salary 3500 personal income tax is 0

The latest IIT adjustment calculator (levied from 3500 in September 2011) - assuming that the five insurances and one housing fund are zero;

The commonly used formula for calculating individual income tax is tax = tax payable * applicable tax rate - quick deduction;

Tax payable = total salary - social security individual contribution - housing provident fund individual contribution - exemption amount.

Individual income tax payable = (6350-3500) * 10% - 105 = 180 yuan.

Legal analysis: With a monthly salary of 5,800 yuan, without considering factors such as special additional deductions and social security, about 24 yuan of individual income tax needs to be paid per month.

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 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 costs, expenses and losses from the total income of each tax year. (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) Income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the 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. Income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses.

The amount of income derived from author's remuneration is reduced by 70%.

5,750 yuan before tax, how much personal income tax to pay, it is difficult to judge. It may or may not be taxable.

Because the income from wages and salaries of individual residents is now a comprehensive income, and the comprehensive income is levied on an annual basis, paid in advance on a monthly or one-time basis, and paid in the annual final settlement, the balance of the income after deducting expenses of 60,000 yuan, special deductions, special additional deductions, and other deductions according to law is the taxable income, and the individual income tax is levied at an excess progressive rate of 3% to 45%.

For the income from wages and salaries, the cumulative withholding method is adopted every month, and the withholding agent withholds and withholds the payment when paying wages. The cumulative withholding method is to use the cumulative income to subtract the cumulative deduction expenses (5,000 yuan per month), the cumulative special deduction, the cumulative special additional deduction, and the cumulative other deductions according to law when withholding and prepaying individual income tax every month, and the balance is the cumulative withholding and prepayment of taxable income, corresponding to the applicable withholding rate, to calculate the cumulative amount of individual income tax that should be withheld and prepaid, and then subtract the cumulative amount of individual income tax that has been withheld and prepaid, which is the amount of tax that should be withheld and prepaid in the current period.

Since you do not provide information such as special deductions (personal part of five insurances and one housing fund), special additional deductions, and other deductions according to law, if you do not consider these, the calculation method of individual income tax that should be withheld and paid each month is as follows:

In the first month, the cumulative withholding and prepayment of taxable income is 5750-5000 = 750 yuan, corresponding to the withholding rate table, the level is 1, the withholding rate is 3%, and the quick deduction is 0, so the cumulative withholding tax is 750 3%-0 = yuan. Since it is the first month, the amount of withholding tax payable in the current period is also yuan.

In the second month, the cumulative withholding and prepayment of taxable income is 5750 2-5000 2 = 1500 yuan, corresponding to the withholding rate table, the level is 1, the withholding rate is 3%, and the quick deduction is 0, so the cumulative withholding tax amount is 1500 3% - 0 = 45 yuan, and the withholding tax amount should be withheld this month is yuan.

Since the monthly salary is close to the average monthly deduction of 5,000 yuan, the following months are all yuan.

As for the whole year, the taxable income is 5750 12-60000 = 9000 yuan, the corresponding tax rate table, the tax rate is 3%, and the quick deduction is 0, so the annual personal income tax payable is 9000 3%-0 = 270 yuan.

It should be noted that if the salary is the amount before deducting the five insurances and one housing fund, or the individual has special additional deductions, then there may be no need to pay individual income tax throughout the year.

Summary. The calculation formula of salary individual income tax is: salary tax amount = (salary income - five insurances and one housing fund - special deduction amount) Applicable tax rate - quick deduction.

The calculation formula of the salary individual income tax is lenient: salary tax amount = (noisy and laughing salary income - five insurances and one housing fund - special deduction amount) Applicable tax rate - quick calculation deduction including divisor.

That's all I have to say, I hope it can help you and wish you a happy life.

Legal analysis: 6,200 yuan salary deduction tax 6,200-3,500) multiplied by 10%-10,565 yuan.

The law is based on the law:

Law of the People's Republic of China on the Administration of Tax Collection and Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy, suspension of taxation, tax reduction, exemption, tax refund, and tax payment shall be implemented in accordance with the provisions of the law, and shall be implemented in accordance with the provisions of the administrative regulations formulated by the transportation ruler.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.