1. If the income from labor remuneration is less than 4,000 yuan each time, the taxable income after deducting expenses from 800 yuan is (X-800)*20%, where X represents income;
2. If the income from labor remuneration exceeds 4,000 yuan each time, the taxable income shall be the income minus 20%;
3. The income from labor remuneration does not exceed 20,000 yuan, the tax rate is 20%, and the quick deduction is 0;
4. If the one-time income from labor remuneration is abnormally high (taxable income exceeds 20,000 yuan), the formula is X * (1-20%) * 30%-2000;
5. The income from labor remuneration exceeds 50,000 yuan; The formula is X*( 1-20%)*40%-7000.
2. What are the personal income tax rates? The annual taxable income does not exceed 36,000 yuan, and the tax rate is 3%.
The annual taxable income exceeds 36,000 yuan to144,000 yuan, and the tax rate is 10%.
The annual taxable income exceeds144,000 yuan to 300,000 yuan, and the tax rate is 20%.
The annual taxable income exceeds 300,000 yuan to 420,000 yuan, and the tax rate is 25%.
The annual taxable income exceeds 420,000 yuan to 660,000 yuan, and the tax rate is 30%.
The annual taxable income exceeds 660,000 to 960,000 yuan, and the tax rate is 35%.
The annual taxable income exceeds 960,000 yuan and the tax rate is 45%.
Three. Method of individual income tax declaration Taxpayers can declare by means of data message, mail, etc. , or directly to the competent tax authorities, or through other means required by the competent tax authorities. In addition, the new tax will be implemented from 2065438+0965438+1 October1. Taxpayers can apply for special additional deductions when paying personal income tax for children's education, continuing education, housing loan interest, housing rent, supporting the elderly and serious illness medical care, so as to reduce taxpayers' tax expenditure. In order to facilitate taxpayers to fill in special additional deduction information, State Taxation Administration of The People's Republic of China has launched the "Personal Income Tax" APP. "Personal income tax" opened the special additional deduction function of personal income tax on 65438+February 3 1, and personal income tax can be declared through the personal income tax APP launched by State Taxation Administration of The People's Republic of China.