1. Personal income tax calculation formula: Taxable income = monthly income - 5,000 yuan (exemption amount) - special deductions (three insurances, one housing fund, etc.) - special additional deductions - other deductions determined in accordance with the law. Payroll tax = taxable income If the salary range is between 5,000 yuan and 5,000 yuan, the applicable personal income tax rate is 0%; 2. If the salary range is between 5,000 and 8,000 yuan, including 8,000 yuan, the applicable personal income tax rate is 3%; 3. The salary range is between 8,000 and 17,000 yuan If the salary range is between 17,000 yuan and 17,000 yuan, the applicable personal income tax rate is 10%; 4. If the salary range is between 17,000 and 30,000 yuan, including 30,000 yuan, the applicable personal income tax rate is 20%; 5. The salary range is between 30,000 and 40,000 yuan If the salary range is between 40,000 yuan and 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. The salary range is between 60,000 and 85,000 yuan Between 85,000 yuan and 85,000 yuan, the applicable personal income tax rate is 35%; 8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%. 2. Personal income tax rate table 1. Annual one-time bonus income ÷ 12 = quotient (find the corresponding applicable tax rate A and quick calculation deduction A according to the quotient) 2. Tax payable = annual one-time bonus income × applicable tax rate A-quick calculation deduction number A. Attached: Personal income tax rate table (applicable to wages and salary income) Grades Monthly taxable income tax rate (%) Quick calculation deductions: (1) If the total monthly tax payable does not exceed 3,000 yuan, the tax rate is 3%, quick calculation deductions Number 0; (2) The tax rate for the portion of the monthly tax payable exceeding RMB 3,000 to RMB 12,000 is 10%. The quick calculation deduction is 210 yuan; (3) The tax rate for the portion of the monthly tax payable exceeding 12,000 yuan to 25,000 yuan is 20%. The quick calculation deduction is 1,410 yuan; (4) The part where the full monthly tax payable exceeds 25,000 yuan to 35,000 yuan, the tax rate is 25%, and the quick calculation deduction is 2,660 yuan; (5) The part where the full monthly tax payable exceeds 35,000 yuan to 55,000 yuan , the tax rate is 30%, and the quick calculation deduction is 4,410 yuan; (6) The tax rate for the portion of the monthly tax payable exceeding 55,000 yuan to 80,000 yuan is 35%. The quick calculation deduction is 7,160 yuan; (7) The tax rate for the portion of the monthly tax payable exceeding 80,000 yuan is 45%. The quick calculation deduction is 15,160 yuan.
Legal Basis
Article 6 of the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China" The scope of various personal incomes stipulated in the Individual Income Tax Law: (1) Wages, Salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains due to his or her employment. (2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television , sound recordings, video recordings, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services. (3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc. (4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; income obtained from providing the right to use copyrights does not include income from royalties. (5) Business income refers to: 1. The income obtained by individual industrial and commercial households from production and business activities. Investors in sole proprietorships and individual partners of partnerships come from the production and operation of sole proprietorships and partnerships registered in the country. Income; 2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law; 3. Income obtained by individuals from contracting operations, leasing operations, subcontracting and subletting of enterprises and institutions; 4. Income obtained by individuals from other production , income from business activities. (6) Interest, dividends, and bonus income refer to interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.
(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles and ships, and other properties. (8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties. (9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income. If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.