1, 3% up to $36,000;
2, 10% over $36,000 to $144,000;
3, 20% over $144,000 to $30,000;
4, 25% over $300,000 to $42,000
5, 30% of the portion exceeding $42,000 to $660,000;
6, 35% of the portion exceeding $660,000 to $960,000;
7, 45% of the portion exceeding $960,000.
Two, analyze
Labor compensation personal income tax rate table needs to include personal income tax tax, taxpayer's wages, bonuses specific amount and specific tax standards and so on. For example, for the individual's salary does not exceed 3600 yuan, levied 3%, personal income tax is one of the national tax, as long as the citizens in China to meet the tax threshold, must be in accordance with the standard tax according to law.
Three, what is the personal income tax on labor?
Labor personal income tax refers to individuals independently engaged in a variety of non-employment of all kinds of labor income, it is the difference between wages and salaries is that the remuneration for labor is an independent individual engaged in freelance income, while wages and salaries belong to the non-independent individual labor activities, that is, in the institutions and enterprises and public institutions in the post, the remuneration received by the employer, there is a relationship between employing and being employed.
Two, personal income tax rate table 2022 levy items
1, wages, salaries
Wages, salaries, refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, as well as other income related to the position or employment of individuals.
2. Income from Production and Operation of Individual Industrial and Commercial Households
The income from production and operation of individual industrial and commercial households includes four aspects
(1) Individual industrial and commercial households in urban and rural areas that have been approved by the industrial and commercial administrative departments to start business and receive business licenses
(2) Individuals who, with the approval of the relevant government departments, have obtained business licenses and are engaged in the running of schools, medical care, counseling and other paid service activities. paid service activities.
(3) Income derived by other individuals from engaging in individual industrial and commercial production and operation, as well as income derived by individuals from engaging in production and operation activities on a temporary basis.
(4) All taxable income related to production and operation obtained by the above individual industrial and commercial households and individuals.
3. Income from contracting and leasing to enterprises and institutions; it refers to the income obtained by individuals from contracting and leasing as well as subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or per-occasional basis.
4. Income from Remuneration for Labor Services
5. Income from Remuneration for Manuscripts; Income from Remuneration for Manuscripts refers to the income obtained by an individual for the publication and dissemination of his/her works in the form of books and newspapers.
6. Income from royalties; it refers to the income obtained by an individual for providing the right to use patent rights, copyrights, trademarks, non-patented technologies and other franchises.
7. Interest, Dividend and Bonus Income
Interest, Dividend and Bonus Income; refers to the interest, dividend and bonus income obtained by an individual who owns debt or equity. Property
8, property leasing income; property leasing income, refers to an individual leasing buildings, land use rights, machinery, equipment, vehicles and ships, as well as other property income. Property includes movable and immovable property.
9, property transfer income
Property transfer income, refers to the transfer of securities, equity, buildings, land use rights, machinery, equipment, vehicles and other property to other people or units and income, including the transfer of immovable and movable property and income.
10, incidental income
Incidental income, refers to the income obtained by individuals is non-recurring, belonging to a variety of opportunities, including winning a prize, winning the lottery, winning the lottery, and other incidental nature of the proceeds (including prizes, in-kind and marketable securities).
Third, the individual income tax rate table 2022 levy object
1, the legal object
China's individual income tax tax taxpayers are the people who live in the territory of China, as well as do not reside in the territory of China and from the territory of China to obtain income from the individual, including Chinese citizens, foreigners and Hong Kong, Macao, Taiwan compatriots in the income obtained in China.
2. Resident taxpayers
Individuals who have a residence in China, or who do not have a residence but have lived in China for one year, are resident taxpayers and shall bear unlimited tax obligations, i.e., to pay individual income tax in accordance with the law on the income derived from within and outside China.
3. Non-Resident Taxpayers
Individuals who have no domicile and do not reside in China or who have no domicile but have resided in China for less than one year are non-resident taxpayers.
Legal Basis:
The Law of the People's Republic of China on the Administration of Tax Collection
Article 1
This Law is enacted to strengthen the administration of tax collection, to regulate the collection and payment of taxes, to safeguard the national tax revenues, to protect the lawful rights and interests of taxpayers, and to promote the development of economy and society.
Article 2
This Law shall apply to the collection and management of all kinds of taxes collected by the tax authorities in accordance with the law.
Article 3
The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and reimbursements, shall be carried out in accordance with the provisions of the law; where the State Council is authorized by the law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council.
No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.
Article 4
Laws and administrative regulations stipulate that units and individuals with tax obligations are taxpayers.
Laws and administrative regulations stipulate that the units and individuals obliged to withhold and collect taxes on behalf of the taxpayer. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.