How much personal income tax should be paid with an annual income of 200,000 yuan

[Legal Analysis].According to the regulations, the payment of individual income tax can be divided into comprehensive income, business income and interest income, and the tax rates of the three situations are different. Taking comprehensive income as an example, 200,000 yuan needs to be divided into 36,000 yuan, 36,000 to 144,000, 144,000 to 300,000 yuan, and the tax is 23,080 yuan.

[Legal basis].Article 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following individual incomes:

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. 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 from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

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 annual salary is 200,000, the annual tax threshold is 60,000, the taxable income is 200,000-60,000 = 140,000, the applicable tax rate is 10%, the quick deduction is 2520, and the personal income tax is 140,000 * 10% - 2520 = 11480 yuan.

That is to say, with an annual salary of 200,000 yuan, the annual personal income tax needs to be paid 11,480 yuan, and the annual after-tax is 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 11,480 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

With an annual income of 200,000 yuan, you have to pay 11,480 yuan of personal income tax.

Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax.

Taxpayers of individual income tax include both resident and non-resident taxpayers. Resident taxpayers have the obligation to pay full taxes and must pay individual income tax on all their income within and outside China; Non-resident taxpayers are only subject to individual income tax on their income in China.

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

Article 6. Calculation of Taxable Income:

1) The comprehensive income of individual residents 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 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) 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.

The income from remuneration for labor services, author's remuneration and royalties shall be the balance of the income after deducting 20% of the expenses of the rebate from the income. 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, they shall be determined by the rules and regulations.

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 prescribed by the state; Special additional deductions, including expenses such as children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and support for the elderly, shall be determined by *** and reported to the Standing Committee of the National People's Congress for the record.

The annual income of 200,000 yuan pays 23,080 yuan of personal income tax. The details are as follows:

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 individual income tax rate is 3%;

3. If the range of fake wages is between 8,000 and 17,000 yuan, including 17,000 yuan, the applicable individual income tax rate is 10%;

4. If the salary range is between 17,000 and 30,000 yuan, including 30,000 yuan, 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 2 of the Individual Income Tax Law of the People's Republic of China.

The following personal income should be prepared and paid individual income tax:

1) Income from wages and salaries;

2) Income from remuneration for labor services;

3) Income from author's remuneration; Zhaoqing.

4) Income from royalties;

The annual income of 200,000 yuan is 22,940 yuan, and the annual salary is an annual fixed salary. The annual fixed salary is the "guaranteed" income of the operator, which is not linked to the performance of the enterprise, but is mainly determined according to the personal ability of the operator, the level of social consumption and the difficulty of the enterprise's operation. The annual salary of 200,000 yuan should pay tax of 22,940 yuan.

Calculated on the basis of the average monthly payment: monthly salary = 200,000 12=. The taxable income tax rate applicable to the part exceeding RMB 9,000 to RMB 35,000 is 25%.

The exemption amount is 5000=, the tax rate of 25% and the quick deduction of 1005 yuan are applicable, and the monthly personal income tax should be paid = and the annual personal income tax should be paid =.

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

Article 9. Individual income tax is based on the taxpayer and the unit or individual that pays the income is the withholding agent. If the taxpayer has a Chinese citizenship number, the Chinese citizenship number shall be the taxpayer identification number; If the taxpayer does not have a Chinese citizenship number, the tax authorities shall give the taxpayer identification number.

When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with a taxpayer identification number.