(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) Interest, dividends,
Income from dividends, property leasing, property transfer and accidental income shall be subject to a proportional tax rate of 20%.
Personal income tax rate table 2
Taxable income tax rate of series year (%)
1 3 does not exceed 36,000 yuan.
2 The part exceeding 36,000 yuan to144,000 yuan is 10.
3144,000 yuan to 300,000 yuan 20
4 part of more than 300 thousand yuan to 420 thousand yuan 25
5 More than 420,000 yuan to 660,000 yuan 30
6 More than 660,000 yuan to 960,000 yuan 35
7 part of more than 960 thousand yuan 45
Personal income tax rate table 2
(Operating income is applicable)
Taxable income tax rate of series year (%)
1 5 not exceeding 30,000 yuan
2 The part exceeding 30,000 yuan to 90,000 yuan is 10.
3 More than 90,000 yuan to 300,000 yuan 20
4 the part exceeding 300,000 yuan to 500,000 yuan 30
5 the part exceeding 500,000 yuan 35
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%.
Taxable income tax rate of series year (%)
1 3 does not exceed 36,000 yuan.
2 The part exceeding 36,000 yuan to144,000 yuan is 10.
3144,000 yuan to 300,000 yuan 20
4 part of more than 300 thousand yuan to 420 thousand yuan 25
5 More than 420,000 yuan to 660,000 yuan 30
6 More than 660,000 yuan to 960,000 yuan 35
7 part of more than 960 thousand yuan 45
(Note 1: The annual taxable income mentioned in this table refers to the comprehensive income obtained by individual residents in accordance with Article 6 of this Law in each tax year, after deducting expenses of 60,000 yuan, special additional deductions, special additional deductions and other deductions determined according to law.
Note 2: Non-resident individuals' income from wages, salaries, labor remuneration, royalties and royalties shall be converted monthly according to this table to calculate the taxable amount. )
Personal income tax rate table 2
(Operating income is applicable)
Taxable income tax rate of series year (%)
1 5 not exceeding 30,000 yuan
2 The part exceeding 30,000 yuan to 90,000 yuan is 10.
3 More than 90,000 yuan to 300,000 yuan 20
4 the part exceeding 300,000 yuan to 500,000 yuan 30
5 the part exceeding 500,000 yuan 35
(Note: The annual taxable income mentioned in this table refers to the balance of the total income in each tax year after deducting costs, expenses and losses in accordance with the provisions of Article 6 of this Law. )