A, 2020 the latest personal income tax rate table
October 1, 2018 onwards to implement a new version of the personal tax rate table, the following is the current personal tax rate table: New personal tax 5000 starting point tax rate table 1, after paying social security, wages, salaries personal income is less than 5,000 yuan, do not need to pay personal tax. 2. 2, after the payment of social security, greater than 5,000 yuan of the part of the tax band in the 0-3,000 yuan tax rate of 3%, the number of quick deductions 0 3, after the payment of social security, greater than 5,000 yuan of the part of the tax band in the 3,000 yuan -12,000 yuan tax rate of 10%, the number of quick deductions 210 4, after the payment of social security, greater than 5,000 yuan of the part of the tax band in the 12,000 yuan -25,000 yuan tax rate of 10%, the number of quick deductions 4, after the payment of social security, greater than 5,000 yuan of the part of the tax band in the 12,000 yuan-25,000 yuan tax rate of 20%, the quick deduction 1410 5, after paying social security, greater than 5,000 yuan part of the tax range of 25,000 yuan-35,000 yuan tax rate of 25%, the quick deduction 2660 6, after paying social security, greater than 5,000 yuan part of the tax range of 35,000 yuan-55,000 yuan tax rate of 30 percent, quick deduction 30%, the number of quick deductions 4410 7, after the payment of social security, greater than 5,000 yuan part of the tax band in the 55,000 yuan - 80,000 yuan tax rate of 35%, the number of quick deductions 7160 8, after the payment of social security, greater than 5,000 yuan part of the tax band greater than 80,000 yuan tax rate of 45%, the number of quick deductions 15,160The first step is to make the tax rate of the tax band. Second, an example of how to calculate personal income tax
Three, The taxable content of personal income tax
1, wages, salaries Wages, salaries, refers to the wages of the individual for the employment or employment, Salary, bonuses, year-end raises, labor bonuses, allowances, subsidies and other income related to employment or employment. That is to say, individuals obtain income, as long as it is related to the position, employment, regardless of the unit of the channel of expenditure or in the form of cash, in kind, securities and other forms of payment, are wages, salaries, income items of the object of taxation. 2, the production of individual business households, business income Individual business households, production, business income, including four aspects: (a) by the administration for industry and commerce approved the opening and receipt of business licenses for urban and rural individual business households, engaged in industry, handicrafts, construction, transportation, commerce, food and beverage, services, repairs, and other sectors of the production, business income. (2) Individuals approved by the relevant government departments, obtain a business license to engage in school, medical, consulting and other paid service activities. (3) Other individuals engaged in individual industrial and commercial production, business income, as well as individuals temporarily engaged in production, business activities. (d) the above individual businesses and individuals to obtain the production, business-related taxable income. 3. Contracting and leasing to enterprises and institutions Contracting and leasing to enterprises and institutions refers to the income from contracting, leasing and subcontracting, as well as subcontracting and subletting, including the income from wages and salaries earned on a monthly basis or on a per-occasional basis. 4, income from remuneration for services income from remuneration for services, refers to individuals engaged in design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translation, review, painting, calligraphy, sculpture, film, television, audio, video, performances, performances, advertisements, exhibitions, technical services, referral services, economic services, agency services, and other labor services to obtain income. Income. 5. Income from manuscripts Income from manuscripts refers to the income derived from the publication of one's work in the form of books or newspapers. The "works" referred to here, including Chinese and foreign words, pictures, music, etc. can be published in books, newspapers and magazines, published works; "personal works", including my own writings, translations and so on. Individuals who receive remuneration for posthumous works should be taxed according to the remuneration income program. 6, royalty income royalty income, refers to individuals to provide patents, copyrights, trademarks, non-patent technology and other concessions to obtain the right to use income. Income from the provision of the right to use copyrights does not include royalties. The author of the original manuscript of their own written works or copies of the public auction (bidding) income, royalties should be taxed according to the income project. 7, interest, dividends, bonuses interest, dividends, bonuses, refers to the individual has a debt, equity and interest, dividends, bonuses. Interest refers to the interest on personal deposits (the state announced the abolition of interest tax from the day after October 8, 2008), interest on goods, and interest on the purchase of various bonds. Dividends, also known as stock dividends, refer to the investment benefits that stockholders receive from a joint-stock company on a regular basis by virtue of their stock certificates in accordance with the articles of incorporation of the joint-stock company. Dividend, also known as the company (enterprise) dividends, refers to the joint-stock company or enterprise according to the profits to be distributed by shares over the dividend portion of the profits. Joint-stock enterprises in the form of shares to individual shareholders to pay dividends, bonuses, that is, the distribution of bonus shares, should be distributed to the face value of the stock for the amount of income tax. 8, property rental income Property rental income, refers to individuals to rent buildings, land use rights, machinery, equipment, vehicles and other property income. Property includes movable and immovable property. 9, the transfer of property income The transfer of property income, refers to the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and boats, as well as other property to others or units and income, including the transfer of immovable and movable property and income. Individuals are not taxed on income from stock trading. 10, incidental income Incidental income, refers to the income obtained by an individual is non-recurring, belonging to a variety of opportunistic income, including winning a prize, winning the lottery, winning the lottery, and other incidental income (including prizes, in-kind and marketable securities). Individuals to buy social welfare lottery tickets, China Sports Lottery, a winning income of up to 10,000 yuan, exempt from personal income tax, more than 10,000 yuan, should be the full amount of occasional income items tax (as of April 21, 2011, the tax rate of 20%). 11, other income In addition to the above 10 taxable items, other income should be determined by the State Council Finance Department to determine the tax. The financial department of the State Council refers to the Ministry of Finance and the State Administration of Taxation. As of April 30, 1997, the Ministry of Finance and the State Administration of Taxation to determine the taxation of other income items are: (a) individuals to obtain "Cai Guanshen Chinese Academy of Sciences Academician Honorary Foundation" issued by the Chinese Academy of Sciences Academician Honorary Bonus. (B) individuals to obtain by the banking sector in excess of the national interest rate and value-added subsidized rate of payment of savings bonus. (c) Individuals who have paid the relevant insurance premiums for the unit of employment to obtain the gratuitous amount of preferential income. (d) The insurance company according to the insured amount, the bank at the same time the interest rate of savings deposits paid to the policy period in the life insurance account of the uninsured (or similar income paid in other names). (e) individual shareholders due to securities companies to solicit large shareholders in the company account transactions, from the transaction fees paid to large shareholders in part of the amount of rebate income or transaction fee return income. (F) individuals to obtain part of the units and departments in the year-end summaries, various celebrations, business transactions and other activities, for other units and departments of the relevant personnel issued in cash, in kind or securities. (vii) Resignation risk money. (viii) Individuals are paid for providing guarantees for units or others. Individuals obtain income, if it is difficult to define which is a taxable income item, the competent tax authorities to determine the review. The starting point of the tax for the salary of temporary workers and the starting point of the tax for regular employees is the same, up to 5,000 yuan, you need to pay the tax. The above is the organization of the latest personal income tax rate table in 2020, I hope to help you. In the future, if you want to calculate personal income tax, against the personal income tax rate table to calculate it is very simple. If you have any other questions, you are welcome to log on to the free online consultation.