According to China's tax law, individual income tax is calculated according to the individual's wage income. The tax rate of individual income tax is determined according to the tax rate table stipulated in the tax law, which is formulated according to different income levels. As a city, Shaoguan's personal income tax is calculated in the same way as other parts of the country.
Specifically, the calculation of personal income tax adopts a progressive tax rate system, which corresponds to different tax rates according to different grades of wage income. According to the latest tax rate table, the specific amount of tax excess wages in Shaoguan in each year is as follows:
-For individuals whose monthly income does not exceed 3,000 yuan, the applicable tax rate is 3%;
-For individuals whose monthly income exceeds 3,000 yuan but not more than12,000 yuan, the applicable tax rate is10%;
-Individuals whose monthly income exceeds12,000 yuan but not more than 25,000 yuan, the applicable tax rate is 20%;
-For individuals whose monthly income exceeds 25,000 yuan but not more than 35,000 yuan, the applicable tax rate is 25%;
-Individuals whose monthly income exceeds 35,000 yuan, the applicable tax rate is 30%.
According to your specific situation, you can calculate the specific amount of your annual salary tax according to the tax rate table above. It should be noted that there are some special deductions for personal income tax, such as children's education and housing loan interest. These deductions can reduce your tax. Therefore, the specific personal income tax amount needs to be calculated according to your specific situation. It is suggested that you consult a professional tax agency or lawyer to obtain more accurate personal income tax calculation results.
According to the national tax policy, the personal income tax rate in Shaoguan area is divided into seven grades, increasing step by step. The specific tax rate is as follows: if the annual taxable income does not exceed 36,000 yuan, the tax rate is 3%; For the part exceeding 36,000 yuan to144,000 yuan, the tax rate is10%; For the part exceeding144,000 yuan to 300,000 yuan, the tax rate is 20%; The tax rate is 25% for the part exceeding 300,000 yuan to 420,000 yuan; The tax rate is 30% for the part exceeding 420,000 to 660,000 yuan; The tax rate for the part exceeding 660,000 to 960,000 yuan is 35%; The partial tax rate of more than 960,000 yuan is 45%. The calculation method of personal income tax is to calculate the taxable income according to the corresponding tax rate, and then calculate the taxable amount cumulatively. It should be noted that personal income tax can also enjoy certain reduction and exemption policies, such as deductions for children's education and support for the elderly. For the specific calculation method, you can consult the tax authorities or professional tax lawyers to obtain accurate information.
Legal basis:
Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC) (revised on 20 19): Chapter II Taxable Income Amount Section III Deduction Article 42 Unless otherwise stipulated by the competent departments of finance and taxation of the State Council, the part of employees' education expenditure incurred by an enterprise that does not exceed 2.5% of the total wages and salaries shall be deducted; The excess shall be allowed to be carried forward and deducted in future tax years.