2. Calculation of tax payable: If the one-time income is less than 4,000 yuan, 800 yuan expenses will be deducted, and if the one-time income exceeds 4,000 yuan, 20% expenses will be deducted.
Extended data:
wage standard
1. After deducting "five insurances and one gold" from employees' monthly salary income, if it exceeds 3,500 yuan, personal income tax shall be calculated and paid.
II. Calculation of Personal Income Tax on Wages and Salaries
(1) After earning wages every month, the basic old-age insurance, medical insurance, unemployment insurance paid by individuals and the housing accumulation fund paid according to the standards set by the provincial government are deducted.
After deducting expenses and deducting 3,500 yuan/month (overseas income and income of foreigners, overseas Chinese and compatriots from Hong Kong, Macao and Taiwan in China can be deducted by 3,200 yuan), it is taxable income, and personal income tax is calculated and paid at the nine-level excess progressive tax rate of 3% to 45%.
(2) Calculation formula:
Personal income tax payable = taxable income * applicable tax rate-quick deduction
Taxable amount = salary income -3500- "three insurances and one gold"
The new personal income tax law, which takes 3,500 yuan as the starting point to replace 2,000 yuan in the past, has been implemented.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's Detailed Rules for the Implementation of Deduction Standards shows that besides 65,438+03 and 500 yuan, there are three types of items that need to be deducted before tax.
First, three insurances and one fund stipulated by the state, namely endowment insurance, medical insurance, unemployment insurance and housing accumulation fund;
The second is the five kinds of subsidy fees given by the unit, that is, the one-child subsidy, child care subsidy, local transportation fee, book and newspaper fee and washing fee obtained by individuals;
Third, special allowances such as the wages of retired workers and the allowances of academicians of the two academies.
Among them, several kinds of subsidies, such as book and newspaper fees and washing fees, must be within the cost standard stipulated by Beijing Municipal Finance to be tax-free. If the unit overpays, individual income tax will be paid for the excess.
Baidu encyclopedia-tax payment