How to calculate individual tax when a legal person opens a company

Legal analysis: Personal income tax includes not only salary, but also year-end bonus, or accidental income, and corporate tax is no exception. Personal income tax payable = taxable income × applicable tax rate-quick deduction.

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 individual 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.