Deduction:
If the income is less than 4000 yuan each time, taxable income = income -800.
Every time the income is more than 4,000 yuan, the taxable income = income ×( 1-20%).
Tax rate:
If the income does not exceed 20 thousand yuan, the tax rate is 20%, and the quick deduction is 0;
For the part with income exceeding 20,000 yuan to 50,000 yuan, the tax rate is 30%, and 2000 yuan is deducted quickly;
If the income exceeds 50,000 yuan, the tax rate is 40%, and 7000 yuan will be deducted quickly;
Who pays the personal income tax on labor remuneration?
The Individual Income Tax Law and the Regulations for the Implementation of the Individual Income Tax Law clearly stipulate that "income obtained by individuals who have a domicile or have lived in China for one year" includes "income from remuneration for labor services" and "personal income tax shall be paid in accordance with the provisions of this Law".
However, in the actual implementation process, when some administrative institutions pay labor remuneration such as teaching fees, evaluation fees, consulting fees, etc., the recipients of labor remuneration do not consciously pay personal income tax according to law, and the administrative institutions that pay the recipients of labor remuneration do not perform the obligation of withholding and remitting according to law, which makes the tax due to the state lose, which is even more detrimental to the seriousness of the national tax law. It is necessary to correct it in future work.
computing formula
The calculation formula of individual tax on wage income is: tax payable = (wage and salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.
The tax exemption amount is 5000, and the calculation method of using the excess progressive tax rate is as follows:
Tax amount = monthly taxable income * tax rate-quick deduction
Actual salary = salary payable-four gold-tax payment.
Monthly taxable income = (salary payable-four gold) -5000
Deduction standard: individual tax is calculated according to the threshold standard of 5000 yuan/month.
If someone's wage income is 7500 yuan, his personal income tax should be: (7500-5000)×3%-0=45 yuan.
legal ground
People's Republic of China (PRC) tax collection management law
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.