The 8,000 yuan salary should be deducted 90 yuan of tax.
Calculated according to the new personal tax standard, the starting point is adjusted to 5,000 yuan. Income of $8,000 minus $5,000 sits exactly in the 3 percent bracket, so the tax payment = (8,000-5,000)?3 percent-0 = $90.
The formula for calculating the tax on wages is: taxable amount = (wages and salaries - exemption amount)? Applicable tax rate - quick deduction.
Legal BasisArticle 6: Scope of Individual Income under the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes associated with the employment of an individual in an official capacity or in an employment.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including those derived from designing, decorating, installing, drafting, assaying, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpting, film and television, sound recording, video recording, performing, acting, advertisement, exhibition, technical services, referral services, brokering services, agency services, as well as other labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual from the publication of his or her work in the form of books, newspapers or magazines.
(d) Royalty income, refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is not included in the income from manuscripts.
(e) business income, refers to:
1. the income derived from production and business activities of individual industrial and commercial households, and the income derived from the production and business activities of sole proprietorship enterprises registered in the territory of the investors of sole proprietorship enterprises and individual partners of partnerships;
2. the income derived from the running of schools, medical care, consulting, and other remunerated service activities of individuals according to law;
3. the income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies and other licensing rights; the income derived from the provision of the right to use copyrights is not included in the income from manuscripts. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income from other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by individuals owning debt, equity and so on.
(vii) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, as well as other property.
(viii) Income from transfer of property refers to the income derived from the transfer of securities, equity shares, shares of property in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property.
(ix) Incidental income refers to the income derived from winning a prize, winning a lottery, winning a lottery, and other incidental income.
If it is difficult to define the taxable income items of the income obtained by an individual, the competent tax authorities of the State Council shall determine them.
Legal Basis:
Article 3 of the Individual Income Tax Law Individual income tax rates:
(1) For comprehensive income, an excessively progressive tax rate of three to forty-five percent shall be applied (the tax rate table is annexed);
(2) For business income, an excessively progressive tax rate of five to thirty-five percent shall be applied. progressive tax rate (tax rate table attached);
(c) interest, dividend, bonus income, property rental income, property transfer income and incidental income, applying a proportional tax rate of 20 percent.
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