In Nantong, personal income tax payment standards are mainly divided into two categories, namely, wage income and labor remuneration income. Among them, wage income includes wages, bonuses and allowances. The income from labor remuneration includes labor fees, remuneration for manuscripts, business income, etc. For these two types of income, the payment standard of personal income tax is different. For wage income, Nantong implements the personal income tax law according to the relevant national policies, first determines the taxable income, then calculates it according to different tax rates, and finally determines the taxable amount. For example, the annual income of a wage earner is 6,543,800 yuan, so the taxable income is income minus 5,000 yuan before tax, which is 95,000 yuan. At this time, the tax standard varies from city to city. Nantong is a second-tier city. Under this payment standard, the taxable amount of personal income tax is 3065 yuan. For those who accept labor remuneration, Nantong adopts a comprehensive calculation method. After the taxable income is determined, the applicable tax rate and quick deduction shall be implemented in accordance with the relevant policies of the state to calculate the taxable amount. For example, a person's annual income from labor remuneration is 654.38 million yuan, and the deductible expenses are 4,800 yuan, that is, the taxable income is 95,200 yuan. At this time, according to the different taxable income, the tax standards are also different, and the specific calculation method can refer to the relevant national policies.
What are the preferential policies of Nantong personal income tax policy? Nantong's personal income tax policy has many preferential policies, such as special additional deduction for children's education, special additional deduction for supporting the elderly, special additional deduction for housing loans, pre-tax deduction for vocational education and skills training, etc. In addition, there are various incentives from the tax authorities, such as tax refund, reduction of late fees and so on. However, it should be noted that preferential policies generally need to meet relevant conditions and requirements. For detailed information, please consult the official channels.
Nantong's personal income tax payment standard is implemented according to the relevant national policies and needs to be calculated and paid according to the specific situation. At the same time, the application and enjoyment of preferential policies also need to meet the relevant conditions and requirements. It is recommended to consult official channels for detailed information, so as not to affect personal tax records.
Legal basis:
Article 24 of the Individual Income Tax Law of People's Republic of China (PRC), taxpayers shall voluntarily declare the tax payable according to the provisions of the state and pay taxes according to law, and shall not underreport, omit or misstate; No false evasion, evasion or resistance to tax authorities' inspection and tax payment inspection shall be taken.