Paying taxes, also known as paying taxes, is the behavior and process of natural persons or legal persons paying taxes to the state tax authorities. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) is a directly affiliated institution of the State Council, with ministerial status. The main responsibilities are: to draft the draft tax laws and regulations and their implementation rules, put forward tax policy suggestions, report and issue them together with the Ministry of Finance, and formulate implementation measures. Personal income tax can be roughly divided into three categories. Most people generally pay personal income tax monthly. The threshold of personal income tax in China is 5000 yuan, and you don't have to pay personal income tax if your monthly salary is less than 5000 yuan. Personal income tax is divided into seven grades according to income level, with a minimum of 3% and a maximum of 45%. Followed by the business income tax paid by companies and individual industrial and commercial households, the highest tax rate is 35%, and the lowest tax rate is 5%. * * * has five grades. Then there is the windfall income tax and other income taxes, and the fixed tax rate is 20% of income. Most people are familiar with the personal income tax that needs to be paid after winning the lottery. For example, if you win 5 million in the lottery, you have to pay a tax of 6.5438+0 million.
Legal basis: People's Republic of China (PRC) Tax Collection and 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.