1. Income from wages and salaries shall be subject to the seven-level excess progressive tax rate and paid according to the monthly taxable income. The tax rate is divided into seven grades according to the taxable income of individual monthly income and salary income, with the highest being 45% and the lowest being 3%;
2, individual industrial and commercial households and enterprises and institutions of production and business income, the implementation of five progressive tax rate. It is applicable to divide the annual taxable income of individual industrial and commercial households and the annual taxable income of enterprises and institutions contracted and leased into five grades, with a minimum of 5% and a maximum of 35%;
3. Proportional tax rate. Personal income tax shall be levied at a reduced rate of 20% on remuneration, labor services, royalties, interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income.
The main reasons for the year-end tax refund of personal income tax are as follows:
1。 The annual comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance.
2。 In previous years, there were special additional deductions that met the conditions for enjoyment, but no deductions were declared when taxes were paid in advance.
3。 Due to employment in the middle of the year, resignation or insufficient income in some months, the deduction fee is 60,000 yuan, and the special additional deductions such as "three insurances and one gold", children's education, enterprise (occupational) annuity, commercial health insurance, and individual tax deferred pension insurance are insufficient.
4。 If there is no working unit, it is only necessary to deduct the income such as labor remuneration, manuscript remuneration and royalties before tax by means of annual settlement.
5。 For taxpayers' labor remuneration, royalties and royalties, the withholding rate applicable in the middle of the year is higher than the annual tax rate applicable to comprehensive income for the whole year.
6。 Failing to declare or fully enjoy comprehensive income tax benefits such as personal income tax relief for the disabled when paying taxes in advance.
7。 There are qualified charitable donations, but they are not deducted when paying taxes in advance.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 6 Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law;
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) Operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses;
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, after deducting 20% of the expenses, the balance is taxable income;
(5) For income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer;
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.