1. If the salary range is between 1-5000 yuan, including 5000 yuan, the applicable individual income tax rate is 0%;
2. If the salary range is between 5000-8000 yuan, including 8000 yuan, the applicable individual income tax rate is 3%;
3. If the salary range is between 8000- 17,000 yuan, including 17,000 yuan, the applicable personal income tax rate is 10%;
4, the salary range between 17,000-30,000 yuan, including 30,000 yuan, the applicable personal income tax rate is 20%;
5, the salary range between 30,000-40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;
6. If the salary range is between 40,000 and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%;
7. If the salary range is between 60,000 and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;
8. If the salary range above 85,000 yuan, the applicable individual income tax rate is 45%.
Individual Income Tax Classification
1. Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to the employment or occupation of an individual;
2. Income from production and operation of individual business households refers to:
(1) Individual businesses engaged in the industries
(1) the income derived from the production and operation of individual businessmen engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries;
(2) the income derived from individuals who have been approved by the relevant government departments and have obtained a license to engage in the running of schools, medical care, consulting and other paid service activities;
(3) the income derived from other individuals engaged in individual industrial and commercial production and operation.
(4) All taxable income obtained by the above individual industrial and commercial households and individuals in connection with production and operation.
3. Income from contracting and leasing of enterprises and institutions refers to the income obtained by individuals from contracting and leasing, as well as subcontracting and subleasing, including income of the nature of wages and salaries obtained by individuals on a monthly or monthly basis;
4. Income from remuneration for labor refers to the income obtained by individuals engaged in the fields of designing, decorating, installing, cartography, assaying, testing, medical care, legal care, accounting, consulting, lecturing, News, broadcasting, translation, review, painting, calligraphy, sculpture, film and television, audio, video, performance, performance, advertising, exhibition, technical services, referral services, brokerage services, agency services, as well as other labor income;
5. Income from remuneration for manuscripts refers to the income received by an individual for his or her work published in the form of a book, newspaper or magazine, and published.
6. Income from royalties refers to the income derived from the provision of the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income derived from the provision of the right to use copyrights excludes the income from manuscripts;
7. Income from interest, dividends and bonuses refers to the income from interest, dividends and bonuses derived from owning debts and equity shares;
8. p>8. Income from property leasing refers to the income from leasing of buildings, land use rights, machinery and equipment, vehicles and vessels, and other property;
9. Income from property transfer refers to the income from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and vessels, and other property;
10.
11, other income that is determined to be taxable by the financial department of the State Council.
How to reasonably avoid personal income tax
1, the active use of communication fees, transportation costs, travel expenses, missed meals invoices to avoid tax China's tax law provides that: all cash form of communication subsidies, transportation subsidies, missed meals subsidies, as wages and salaries, counted in the tax base, calculation and payment of personal income tax;
2, the use of the end of year bonuses to avoid tax
3, clever use of the provident fund to avoid personal tax according to the relevant provisions of the personal income tax law, the working class individual monthly housing fund is deducted from the pre-tax, that is to say, according to the standard payment of housing fund is not taxable. At the same time, employees are allowed to make supplementary provident fund contributions. Therefore, the general staff to improve the provident fund contribution or a certain space, salaried taxpayers clever use of provident fund tax avoidance is reasonable and feasible;
4, employees leave the tax law concessions, employees receive severance pay in the local staff within three times the average annual salary of the tax exemption;
5, employees summer cooling cool drinks fee, reimbursement form can not be taxable, with the wages to be sent to the The tax will be paid along with the paycheck.
Legal basis: "People's Republic of China *** and the State Individual Income Tax Law" Article 2
The following items of personal income, shall be subject to individual income tax:
(a) wages, salary income;
(b) remuneration for labor income;
(c) remuneration income;
(d) royalty income;
(e) income from the use of the copyrighted material;
(f) income from the use of the copyrighted material;
(g) income from the use of the copyrighted material. p>(iv) royalty income;
(v) business income;
(vi) interest, dividend and bonus income;
(vii) property rental income;
(viii) property transfer income;
(ix) incidental income.
Resident individuals obtaining income from the first to the fourth items of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax on a consolidated basis according to the taxable year, while non-resident individuals obtaining income from the first to the fourth items of the preceding paragraph shall calculate individual income tax on a monthly basis or on a sub-item basis. Taxpayers obtaining income from the fifth to ninth items of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.