I would like to ask how to calculate the personal income tax of the project.

Personal income tax is equal to the total project cost multiplied by 1%, which is equal to the personal income tax payable. For individual tax calculation, the taxable income and tax rate should be determined first, and then personal income tax should be calculated directly.

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. 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.

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