There are three items of personal income tax that can be deducted (when personal income tax is settled):
1. Taxes generated in the process of renting movable property &; Extra education.
2. The repair fee is allowed to be deducted from 800 yuan every time. If it can't be deducted at one time, it can be postponed until the next deduction.
3, each time to receive no more than 4000 yuan, a fixed deduction of 800 yuan, more than 4000 yuan, a fixed deduction of 20%.
Personal rental of vehicles belongs to property rental income, so the tax rate is 20%.
introduce
Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.