The personal income tax rate is the ratio of personal income tax to taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard.
At present, the tax threshold is 3500 yuan, and the excess progressive tax rate is 3% to 45%, which will be implemented from September 20 1 1 year to September 1 year.
The calculation formula of individual tax on wage income is: tax payable = (wage and salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.
The tax exemption amount is 3500, and the calculation method of using the excess progressive tax rate is as follows:
Tax amount = monthly taxable income * tax rate-quick deduction
Actual salary = salary payable-four gold-tax payment.
Monthly taxable income = (salary payable-four gold) -3500
Deduction standard: individual tax is calculated according to the threshold standard of 3500 yuan/month.
Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.