The annual cumulative tax threshold is 60,000, and the taxable income is 325. 80,000 to 60,000 = 3 19. 80,000 yuan, the failure rate of applicable taxes is 45%, the quick deduction is 18 1920, and the personal income tax is 3 19. 80,000 * 45%-181920 =125.718 yuan.
After deducting 60,000 yuan personal income tax threshold, annual special additional deduction and annual social security accumulation fund, the annual taxable income is calculated.
The annual taxable income does not exceed 36,000 yuan, the tax rate is 3%, and the quick deduction is 0;
The annual taxable income exceeds 36,000 yuan to144,000 yuan, and the tax rate is 10%, with a quick deduction of 25.20;
In the whole year, the amount of hail defeat in the tax office exceeded144,000 yuan to 300,000 yuan, and the tax rate was 20%, and the quick deduction was16920;
The annual taxable income exceeds 300,000 yuan to 420,000 yuan, the tax rate is 25%, and 31920 is deducted quickly;
The annual taxable income exceeds 420,000 yuan to 660,000 yuan, the tax rate is 30%, and the quick deduction is 52,920;
The annual taxable income exceeds 660,000 yuan to 960,000 yuan, and the tax rate is 35%, with a quick deduction of 85,920;
The annual taxable income exceeds 960,000 yuan, the tax rate is 45%, and the quick deduction is 18 1920.
How to calculate the salary before and after tax? Pre-tax and after-tax wage calculator
1, payroll tax deduction calculator
The tax deduction is based on 3500 yuan. Can calculate overtime, leave, deduct wages, attendance, etc. The calculation method can be set by yourself. Easy to operate.
2, personal salary calculator
Personal salary calculator can be used to calculate various wage indexes of office workers, including social security, bonus, overtime pay, basic salary and so on. Personal salary calculator can also calculate personal income tax and so on.
Social security base and basic salary are required. The default tax payment starting point of the software is to implement the national standard of 3,500 yuan, that is, the part exceeding 3,500 will implement the tax payment standard, and no tax will be paid.
3. Salary and year-end bonus personal income tax calculator
Functions and characteristics of personal income tax calculator for salary and year-end bonus (year-end bonus income tax calculator);
1, automatically calculate the personal income tax of salary or year-end bonus without writing a formula; 2. The tax rate range and threshold can be adjusted; 3. Support personnel to import in batches and automatically calculate individual taxes in batches; 4. Support the export function, which can export the calculated total wages to Excel and other formats; 5. Pure portable application without installation; 6. It's completely free.
I hope the above content can help you. If in doubt, please consult a professional lawyer.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.