How to calculate personal income tax:
1. Pay 5% on up to 15,000 yuan. ?
2. 10% on the part exceeding 15,000 yuan to 30,000 yuan. ?
3. 20 percent on the portion exceeding $30,000 to $60,000.
4. 30% on the portion exceeding $60,000 to $100,000. ?
5. The portion exceeding $100,000 pays 35 . ?
Personal income tax (personal 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 collection and management of personal income tax. The United Kingdom is the earliest country to levy personal income tax, the United Kingdom in 1799 began to test the differential tax rate for personal income tax, to 1874 to become a fixed tax in the United Kingdom.