Does anyone know the standard for deducting personal income tax from wages?

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

The deduction standard is 1600 yuan per month.

if it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;

For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125%.

For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3,375

For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6,375

For the part exceeding 80,000 yuan to 100,000 yuan, the tax rate is 40%, and the quick deduction is 10,375

For the part exceeding 100,000 yuan, the tax rate is 45%, and the quick deduction is 15,375

Personal Income Tax Rate Schedule.

Wages and salaries are applicable).

Progression Monthly Taxable Income Tax Rate ( ).

1 5 not more than 500 yuan

2 Over $500 to $2,000 10

3 The part exceeding 2,000 yuan to 5,000 yuan 154 The part exceeding 5,000 yuan to 20,000 yuan 205 The part exceeding 20,000 yuan to 40,000 yuan 256 The part exceeding 40,000 yuan to 60,000 yuan 307 The part exceeding 60,000 yuan to 80,000 yuan 358 The part exceeding 80,000 yuan to 100,000 yuan 409 The part exceeding 100,000 yuan 45

Note: The taxable income of the whole month mentioned in this table refers to the balance of the monthly income after deducting the expenses of 1,600 yuan or the balance after deducting the additional deduction expenses in accordance with the provisions of Article 6 of this Law. ）

Upstairs, if it is a year-end one-time bonus, divide it by 12 to find the corresponding tax rate, and then multiply the actual bonus by the tax rate to get your tax deduction.

Legal analysis: the salary range is between 1 5000 yuan, including 5000 yuan, and the applicable individual income tax rate is 0; The salary range is between 5,000 and 8,000 yuan, including 8,000 yuan, and the applicable individual income tax rate is 3; The salary range is between 8,000 and 17,000 yuan, including 17,000 yuan, and the applicable personal income tax rate is 10; If the salary range is between 17,000 and 30,000 yuan, including 30,000 yuan, the applicable individual income tax rate is 20; The salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, and the applicable individual income tax rate is 25; The salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, and the applicable individual income tax rate is 30; The salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, and the applicable individual income tax rate is 35; If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45.

Legal basis: Paragraph 2 of Article 64 of the Law of the People's Republic of China on the Administration of Tax Collection If a taxpayer fails to file a tax return, resulting in non-payment or underpayment of tax, the tax authorities shall recover the tax not paid or underpaid, and impose a fine of not less than 50% but not more than five times the amount of tax not paid or underpaid.

Legal analysis: The balance of the monthly income after deducting the expenses of 5,000 yuan from the income from wages and salaries is the taxable income.

Legal basis: Calculation of taxable income in Article 6 of the Individual Income Tax Law of the People's Republic of China:

(1) The comprehensive income of individual residents 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 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) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.

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) Interest, dividends, bonuses and incidental income shall be taxable with 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%.

Individuals who donate their income to public welfare charitable undertakings such as education, poverty alleviation, and poverty relief may deduct from their taxable income if the donation amount does not exceed 30% of the taxable income declared by the taxpayer; Where it is stipulated that donations to public welfare and charitable undertakings shall be deducted in full before tax, such provisions shall prevail.

The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards of filial piety prescribed by the state; Special additional deductions, including expenses for children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by the National People's Congress for the record, and shall be reported to the Standing Committee of the National People's Congress for the record.

Legal analysis: 1. If the salary range is between 15,000 yuan, including 5,000 yuan, the applicable individual income tax rate is 0; 2. The salary range is between 5000 and 8000 yuan, including 8000 yuan, and 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. The salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, and the applicable individual income tax rate is 25; 6. The salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, and 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 yuan; 8. If the salary range is more than 85,000 yuan, the applicable individual income tax rate is 45.

Legal basis: Good regret and omission of the individual income tax law of the People's Republic of China Article 6 Calculation of taxable income: (1) The comprehensive income of resident individuals shall be the taxable income after deducting expenses of 60,000 yuan from the income of each tax year, as well as special deductions, special additional deductions and other deductions determined in accordance with the law; 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) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses. (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) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.

Legal Analysis: The formula for calculating the individual tax is as follows:

Cumulative withholding and prepayment of taxable income, annual cumulative pre-tax wages - cumulative individual income tax cavity closure threshold - cumulative personal part of five insurances and one housing fund - cumulative special additional deduction.

Cumulative withholding and withholding taxable income for the current period Withholding rate - quick deduction) - cumulative withheld and withheld tax.

Legal basis: Individual Income Tax Law of the People's Republic of China 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, a progressive tax rate of 5% to 35% of the excess deficiency 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: 1. If the salary range is between 15,000 yuan, including 5,000 yuan, the applicable individual income tax rate is 0; 2. The salary range is between 5000 and 8000 yuan, including 8000 yuan, and 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. The salary range is between 30,000 and 40,000 yuan, including 40,000 yuan, and the applicable individual income tax rate is 25; 6. The salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, and 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 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 from the income of each tax year, as well as special deductions, special additional deductions and other deductions determined in accordance with law; 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) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses. (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) 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; 6) Interest, dividends, bonuses and incidental income shall be taxable with the amount of each income.