How much tax do I have to pay with a monthly income of 100,000?

The monthly income of 100,000 yuan shall pay the individual income tax of 21,040 yuan without considering the special additional deduction and social security and housing provident fund deductions, because according to the "Individual Income Tax Law", if the personal salary is 100,000 yuan, the individual income tax shall be calculated and paid at the rate of 45%, and the tax shall be 21,040 yuan after deducting the quick deduction.

[Legal basis].

Article 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, 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 above is only the current information combined with my understanding of the law, please refer to it carefully!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

If there is no special additional deduction, and no five insurances and one housing fund have not been paid, the monthly income is 100,000, the annual salary is 1.2 million, the annual cumulative individual income tax threshold is 60,000, the taxable income is 1.2 million-60,000 = 1.14 million, the applicable tax rate is 45%, the quick deduction is 181920, and the personal income tax is 1.14 million * 45% - 181920 = 10,000 yuan.

That is to say, with a monthly income of 100,000 yuan and an annual salary of 1.2 million, the annual personal income tax needs to be paid 10,000 yuan.

If there is a special additional deduction and the payment of five insurances and one housing fund, you can refer to the following calculation method for calculation. Of course, there are special additional deductions, five insurances and one housing fund, which can reduce the tax income, and the annual personal income tax will be less than 10,000 yuan.

After deducting the annual income tax threshold of 60,000 yuan, deducting the annual special additional deduction and the annual personal social security provident fund, it is the annual tax income, and the annual tax income is used to calculate the individual income tax.

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

If the annual taxable income exceeds 36,000 yuan to 144,000 yuan, the tax rate is 10%, and the quick deduction is 2520;

If the annual taxable income exceeds 144,000 yuan to 300,000 yuan, the tax rate is 20%, and the quick deduction is 16920;

If the annual taxable income exceeds 300,000 yuan to 420,000 yuan, the tax rate is 25%, and the quick deduction is 31920;

If the annual taxable income exceeds 420,000 yuan to 660,000 yuan, the tax rate is 30%, and the quick deduction is 52920;

If the annual taxable income exceeds 660,000 yuan to 960,000 yuan, the tax rate is 35%, and the quick deduction is 85920;

The annual taxable income exceeds 960,000 yuan, the tax rate is 45%, and the quick deduction is 181920

The monthly income of 100,000 yuan is 21,040 yuan without considering the special additional deduction and social security, housing provident fund deduction, etc., because according to the "Individual Income Tax Law" of Sui Chi Shirt, the personal salary is 100,000 yuan, and the individual income tax is calculated and paid at a rate of 45%, and the tax is 21,040 yuan after deducting the quick deduction.

[Legal basis].

Article 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 tax rate of 5% to 35% of the excess is applicable (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%.

With a monthly salary of 100,000 yuan, the monthly income tax is about 27,590 yuan. 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. The income from wages and salaries of non-resident individuals shall be the taxable income based on the balance of the monthly income after deducting expenses 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. The business income is the taxable income after deducting costs, expenses and losses from the total income of each tax year.

Individual Income Tax Law of the People's Republic of China

Article 12. Taxpayers who obtain business income shall calculate individual income tax on an annual basis, and the taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay the tax in advance; Before March 31 of the following year when the filial piety hail is obtained, the final settlement of the return to training shall be completed.

Individual income tax shall be calculated on a monthly or per-time basis for the income obtained by taxpayers from interest, dividends and bonuses, income from property leasing, income from property transfer and incidental income, and if there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis.

Legal analysis: Individual Income Tax Law of the People's Republic of China

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 tax rate of personal income 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. 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%.

Legal basis: 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 (the tax rate table is attached); (2) For business income, a progressive tax rate of 5% to 35% of the excess reputation amount 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%.

Legal analysis: The personal income tax threshold is 5,000 yuan per month, that is, the part exceeding 5,000 yuan needs to pay income tax. The average monthly salary of 100,000 yuan per year is 8333, minus 5000 is equal to 3333, and the tax is paid every month, and the tax is 4000 yuan a year.

Calculation of taxable income: (1) The comprehensive income of a resident individual shall be the taxable income after deducting 60,000 yuan of expenses and special deductions, special additional deductions and other deductions determined in accordance with the law from the income of each tax year. (2) The balance of the monthly income after deducting 5,000 yuan from the expenses 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.

Legal basis: 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, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);

2) For business income, the excess progressive tax rate of 5% to 3% is applicable (the table of tax rates is attached);

3) Income from interest, dividends, dividends, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.