The individual income tax rate is divided into seven grades, as follows:
The annual taxable income does not exceed 36,000 yuan, and the tax rate is 3%.
The annual taxable income exceeds 36,000 yuan and does not exceed144,000 yuan, and the tax rate is 10%.
The annual taxable income exceeds144,000 yuan and does not exceed 300,000 yuan, and the tax rate is 20%.
The annual taxable income exceeds 300,000 yuan and does not exceed 420,000 yuan, and the tax rate is 25%.
The annual taxable income exceeds 420,000 yuan and does not exceed 660,000 yuan, and the tax rate is 30%.
The annual taxable income exceeds 660,000 yuan and does not exceed 960,000 yuan, and the tax rate is 35%.
The annual taxable income exceeds 960,000 yuan and the tax rate is 45%.
Scope of application of general taxpayer tax rate
1. The applicable industry of general taxpayer's 0% levy rate is import and export goods;
Second, the applicable industries of the general taxpayer's 6% levy rate include modern service industry, research and development and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, forensic consulting service industry, radio, film and television service industry;
3. The applicable industries of the general taxpayer 1 1% levy rate include land transportation including railway, waterway transportation, air transportation, pipeline transportation services, universal postal services, special postal services and other postal services;
Four, the general taxpayer 17% levy rate is applicable to industries including selling or importing goods, providing processing, repair and replacement services, except for goods listed otherwise.
I hope the above questions can help you. If you have other legal questions, please consult a professional lawyer.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.