How much personal income tax will be deducted depends on the employee's salary.
The personal income tax rate is the ratio of personal income tax to taxable income.
The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income.
Paying personal income tax is the obligation of citizens whose income reaches the payment standard.
"Monthly taxable income: no more than 3,000 yuan: tax rate 3%, quick deduction: 0; More than 3,000 yuan to 1.2 million yuan: tax jujube limb rate 10%, quick deduction of 210; 1.2 million yuan to 25,000 yuan: the tax rate is 20%, and the quick deduction is1.410; For the part exceeding 25,000 yuan to 35,000 yuan, the tax rate is 25%, and the quick deduction is 26.60. "
Second, the object of taxation
1, legal object
Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.
2. Resident taxpayers
Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.
3. non-resident taxpayer
Individuals who have neither domicile nor residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China.
Third, the content of taxation.
1, salary income
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.
2. Income from remuneration for labor services
Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.
3. royalty income
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
4. royalty income
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.
In China, both enterprises and citizens have to pay taxes, and Chinese citizens also need to pay personal income tax according to regulations. Therefore, when calculating personal income tax, Yan Li will include not only wages, but also labor remuneration and other related income. At the same time, under certain conditions, you can also apply for personal income tax relief.