1, the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%;
2. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%;
3. If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%;
4. If the salary is between 17000 yuan and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%;
5. If the salary is between 30,000 yuan and 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;
6. If the salary is between 40,000 yuan and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%;
7. If the salary is between 60,000 yuan and 85,000 yuan, including 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%.
Personal income tax classification
1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment;
2, the production and operation income of individual industrial and commercial households, refers to:
(1) Income from production and operation of individual industrial and commercial households in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries;
(two) the income obtained by individuals who have been approved by the relevant government departments and obtained licenses to engage in paid service activities such as running schools, medical care and consulting;
(three) the income of other individuals engaged in individual industrial and commercial production and operation;
(four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
3. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation, subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or per-time basis;
4. Income from remuneration for labor services refers to income obtained by individuals from designing, decorating, installing, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency.
5. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
6. Royalty income refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration;
7. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
8. Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property;
9. Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, ships and other property;
10. Accidental income refers to personal winning, lottery winning and other accidental income;
1 1, other income determined by the financial department of the State Council.
How to avoid tax reasonably
1. Actively use invoices for communication fees, transportation fees, travel expenses and meals to avoid taxes. According to China's tax law, all communications, transportation expenses and meal allowance paid in cash are regarded as wages and salaries, which are included in the tax basis and personal income tax is calculated and paid;
2. Use the year-end bonus to realize tax avoidance, and incorporate the year-end double salary into the year-end bonus to collect a tax to save tax;
3, clever use of provident fund to avoid individual taxes According to the relevant provisions of the individual income tax law, the monthly housing provident fund paid by working-class individuals is deducted before tax, which means that the housing provident fund paid according to the standard is not taxed. At the same time, employees can pay supplementary provident fund. Therefore, there is still room for ordinary employees to increase the deposit of provident fund, and it is reasonable and feasible for wage taxpayers to use provident fund skillfully to avoid tax;
4. There are preferential tax laws for employees leaving their jobs, and the compensation obtained from leaving their jobs is tax-free within three times of the average annual salary of local employees;
5. In summer, employees' expenses of refreshing drinks for heatstroke prevention and cooling can be reimbursed tax-free, but they are paid with their wages.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC).
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.