For personal income tax, I believe that many friends are no strangers, more or less know something. Many of these friends have not been in the payment of personal income tax due to wages, but for their own personal income tax amount is how to calculate and do not understand. Next, I take Shanghai as an example to introduce how to calculate the personal income tax in Shanghai.
One, how to calculate personal income tax in Shanghai
Taxable income = monthly income - 5000 yuan (exemption) - special deductions (three insurance and one gold, etc.) - special additional deductions - other deductions determined by law. Salary tax = taxable income × salary tax rate Special additional deductions are: children's education, continuing education, medical treatment for major illnesses, interest on housing loans, housing rent, and support for the elderly Individual income tax rate standards: 1. Salary ranges between 1-5,000 yuan, including 5,000 yuan, are subject to an individual income tax rate of 0%; 2, If the salary range is between 5,000-8,000 yuan, including 8,000 yuan, the applicable personal income tax rate is 3%; 3. If the salary range is between 8,000-17,000 yuan, including 17,000 yuan, the applicable personal income tax rate is 10%; 4. If the salary range is between 17,000-30,000 yuan, including 30,000 yuan, the applicable Individual income tax rate is 20%; 5, salary range between 30000-40000 yuan, including 40000 yuan, the applicable individual income tax rate is 25%; 6, salary range between 40000-60000 yuan, including 60000 yuan, the applicable individual income tax rate is 30%; 7, salary range between 60000-85000 yuan, including 85000 yuan. 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%; 8, salary range of 85,000 yuan or more, the applicable personal income tax rate is 45%.Two, the scope of application of personal income tax
Wages, salaries, refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other income related to the < / p> employment or employment of individuals. Income from production and operation of individual industrial and commercial households refers to: 1. Income from production and operation of individual industrial and commercial households engaged in industry, handicrafts, construction, transportation, commerce, catering, services, repairs and other trades; 2. Income from schooling, medical care, counseling, and other remunerated services, as approved by the relevant government departments, and obtaining a license; 3. Income from the sale of goods and services, as well as from the provision of medical care, counseling, and other paid services; 4. 3, other individuals engaged in individual industrial and commercial production, business income; 4, the above individual industrial and commercial enterprises and individuals to obtain the production, business-related taxable income. The income from contracting and leasing of enterprises and institutions refers to the income from contracting, leasing, and subcontracting and subletting, including the income from wages and salaries obtained by individuals on a monthly or monthly basis. Income from remuneration for labor refers to income derived from design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translation, review, painting, calligraphy, sculpture, film, television, sound recording, video recording, performances, performances, advertisements, exhibitions, technical services, referrals, brokering services, agency services, as well as other labor services. Income from manuscripts refers to the income obtained by an individual for his/her works published in the form of books, newspapers and magazines. Royalty income refers to the income derived from the provision of patents, trademarks, copyrights, non-patented technologies and other royalties; the income derived from the provision of the right to use copyrights, excluding the income from royalties. Interest, dividend, bonus income, refers to the interest, dividend, bonus income obtained by individuals owning debt, equity. Income from property leasing refers to the income derived from the leasing of buildings, land use rights, machinery and equipment, vehicles and vessels, and other property. Income from the transfer of property refers to the income derived from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other property. Casual income refers to the income from winning prizes, jackpots, lotteries, and other occasional income. Other incomes determined by the financial department of the State Council to be taxable. If it is difficult to define the taxable income items of the income obtained by an individual, it shall be determined by the competent tax authorities. The taxable income of individuals, including cash, in kind and securities. Income in kind, should be obtained in accordance with the vouchers on the price stated in the calculation of taxable income; no vouchers in kind or vouchers on the price is significantly lower, by the competent tax authorities with reference to the local market price of the approved taxable income. Income for securities, by the competent tax authorities in accordance with the face price and the market price of the approved taxable income.How to calculate the personal income tax in Shanghai has been described in detail in the above article. The object of personal income tax collection is very wide coverage, almost every person who participates in the work may be a taxpayer. It's also important to know how to calculate your personal income tax payment, which in a way reflects the level of your income. I would like to remind everyone to pay tax on time. The above is what I have organized.