How much personal income tax should be paid for 300,000 annual income

If there is no special additional deduction, and no five insurances and one housing fund have not been paid, the annual salary is 300,000, the annual tax threshold is 60,000, the taxable income is 300,000-60,000 = 240,000, the applicable tax rate is 20%, the quick deduction is 16,920, and the personal income tax is 240,000 * 20% - 16,920 = 31,080 yuan.

In other words, with an annual salary of 300,000 yuan, the annual personal income tax needs to be paid 31,080 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 personal income tax will be lower than 31,080 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

Legal analysis: An annual income of 300,000 yuan needs to pay 25,200 yuan of personal income tax. Individual income tax stipulates different tax rates according to different tax items:

Comprehensive income is taxed 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%. A 5-level progressive tax rate on excess income is applied to business income.

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%. Proportional tax rate. Individual income tax on interest, dividends, bonuses, property lease income, property transfer income, incidental income and other income shall be levied on a per-time basis, and a proportional tax rate of 20% shall be applied.

Legal basis: Law of the People's Republic of China on the Administration of Tax 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.

The annual income of 300,000 yuan needs to pay 25,200 yuan of Ladoutong tax. Monthly personal income tax amount = taxable income Applicable tax rate - quick deduction. According to the provisions of China's "Individual Income Tax Law", the tax rate of individual income tax:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;

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%.

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, the progressive tax rate of 5% to 30% 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 an annual income of 300,000 yuan, you need to pay 25,200 yuan in individual income tax.

The calculation of taxable income is as follows:

1. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5,000 yuan from the monthly income, and the income from remuneration for labor services, author's remuneration and royalties shall be the taxable income each time.

2. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from the expenses, and if the income exceeds 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be the taxable income.

3. 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 income from the transfer of property.

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%.

Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual 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.

The income obtained by individuals living in socks and dust, as first to fourth of the preceding paragraph (hereinafter referred to as "comprehensive income"), shall be calculated 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 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%.

Article 4 The following personal income shall be exempted from individual income tax:

1) Prizes awarded by provincial-level people's **, *** ministries and commissions, units at or above the army level of the Chinese People's Liberation Army, as well as foreign organizations and international organizations, in the fields of science, education, technology, culture, health, sports, environmental protection, etc.;

2) Interest on treasury bonds and financial bonds issued by the state;

3) Subsidies and allowances issued in accordance with the uniform provisions of the State;

4) Welfare expenses, pensions, and relief funds;

5) Insurance indemnity;

6) Transfer, demobilization and retirement allowances for servicemen;

7) Settling-in allowance, retirement allowance, basic pension or retirement allowance, retirement allowance, and retirement allowance paid to cadres and employees in accordance with the uniform provisions of the state;

8) The income of diplomatic representatives, consuls** and other personnel of embassies and consulates in China who are exempt from tax in accordance with relevant laws and regulations;

9) Income exempted from tax as stipulated in international conventions and agreements signed by China**;

10) Other tax-exempt income as stipulated in ***.

The tax exemption provisions in item 10 of the preceding paragraph shall be reported to the Standing Committee of the National People's Congress for the record.

If the annual salary of 300,000 yuan does not include social insurance expenses, the individual income tax payable is about 52,440 yuan.

The calculation method of individual income tax: monthly individual income tax amount = taxable income applicable tax rate - quick deduction, the following points need to be paid attention to when calculating:

The exemption amount of personal income tax is 3,500 yuan;

Social insurance expenses are not subject to individual income tax, so taxable income = personal income (after deducting social security expenses) - exemption amount = personal income (after deducting social security expenses) - 3500;

The applicable tax rate and quick deduction need to be selected according to the range of taxable income

The tax rate for taxable income not exceeding 1,500 yuan is 3%, and the quick deduction is 0;

The tax rate for more than 1,500 yuan but not more than 4,500 yuan is 10%, and the quick deduction is 105;

The tax rate for more than 4,500 yuan but not more than 9,000 yuan is 20%. The quick calculation deduction is 555;

The tax rate for more than 9,000 yuan but not more than 35,000 yuan is 25%, and the quick deduction is 1,005;

The tax rate for more than 35,000 yuan but not more than 55,000 yuan is 30%, and the quick deduction is 2,755;

The tax rate for more than 55,000 yuan but not more than 80,000 yuan is 35%, and the quick deduction is 5,505;

The tax rate for more than 80,000 yuan is 45%, and the deduction for quick calculation is 13,505.

The average monthly salary of 300,000 yuan excluding social insurance costs is 300,000 yuan 12 = 25,000 yuan. Therefore, the average monthly taxable income = 25,000-3,500 = 21,500 yuan, the applicable tax rate is 25%, and the quick deduction is 1,005, so the average monthly individual income tax payable = 21,500x25%-1,005 = 4,370 yuan, and the annual personal income tax payable is 4,370x12 = 52,440 yuan.

[Legal Analysis].If you have a monthly income, you should pay a personal income tax of 97,340 yuan. The taxable income is equal to the monthly income minus 5,000 yuan (tax threshold) minus special deductions (three insurances and one housing fund, etc.) minus special additional deductions minus other deductions determined in accordance with the law. The taxable income is equal to 300,000 minus 5,000 is equal to 250,000, and the tax payable is equal to 250,000 times 45% minus 15,160 is equal to 97,340 yuan If it is an annual income, 44,250 yuan should be paid.

The taxable income is equal to 300,000 minus 60,000 is equal to 240,000, and the tax payable is equal to 240,000 times 20% minus 3,750 is equal to 44,250 yuan.

Legal basis. Article 2 of the Individual Income Tax Law of the People's Republic of China shall be subject to individual income tax for the following items: (1) income from wages and salaries; 2) Income from remuneration for labor services; 3) Income from author's remuneration; (4) Income from the state fee of the concession group; 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 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 in items 5 to 9 of the preceding paragraph shall calculate individual income tax according to the provisions of this Law by division or family.

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.