1, payable income tax = taxable income * applicable tax rate-deduct taxable income quickly.
2 taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc.). )-special additional deduction-other deductions determined according to law.
3. Income from wages and salaries is subject to the seven-level excess progressive tax rate, based on the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.
Extended data:
Personal income range stipulated in the individual income tax law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, lecturing, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio and video recording, performance, performance, advertisement, exhibition, technical service, introduction service and brokerage service.
(3) The term "income from royalties" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals.
(4) Income from royalties refers to income obtained by individuals from providing patents, trademarks, copyrights, the right to use non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to:
1. Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises engaged in production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;
2. Individuals engaged in paid service activities such as running schools, medical care and consulting according to law;
3. Income from contracting, leasing, subcontracting and subletting of enterprises and institutions by individuals;
4. Individuals engaged in other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals with creditor's rights and equity.
(7) Income from property leasing refers to income obtained by individuals from renting real estate, machinery and equipment, vehicles, boats and other property.
(8) The term "income from property transfer" refers to the income obtained by individuals from the transfer of securities, stock rights, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.
(9) Accidental income refers to personal winning prizes, winning prizes, winning lottery tickets and other accidental income.
If it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities in the State Council.
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China-People's Republic of China (PRC) Individual Income Tax Law