If it does not exceed 1500 yuan, it will be levied at 3%;
The part exceeding 1500 yuan to 4,500 yuan is10%;
More than 4500 yuan to 9000 yuan, according to 20%;
The part exceeding 9,000 yuan to 35,000 yuan is calculated as 25%;
More than 35 thousand yuan to 55 thousand yuan is 30%;
More than 55 thousand yuan to 80 thousand yuan is 35%;
More than 80 thousand yuan, the proportion is 45%.
The national wage tax deduction is what we call personal income tax, that is, the taxable amount calculated according to the national wage tax deduction standard. 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. On August 3 1 2065438, the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC) was passed at the fifth meeting of the 13th NPC Standing Committee, raising the tax exemption from 3,500 yuan to 5,000 yuan.
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
Personal income tax is a tax levied on personal income, including the following:
1, wage and salary income
Wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment obtained by individuals.
2. Income from remuneration for labor services
Income obtained by individuals engaged in design, decoration, installation, drawing, testing, inspection, medical treatment, law, accounting, consultation, lectures, news, broadcasting, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service, agency service and other services.
3. Wage income
Income obtained by individuals from publishing their works in the form of books and newspapers.
4. Franchise income
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.
5. Operating income
(1) Income from the production and operation of individual industrial and commercial households, investors of sole proprietorship enterprises and individual partners of partnership enterprises, and income from the production and operation of sole proprietorship enterprises and partnership enterprises registered in China;
(two) the income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law;
(3) Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;
(4) Income obtained by individuals from other production and business activities.
6. Interest, dividends and bonus income
Income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity.
7. Property rental income
Income obtained by individuals from renting real estate, machinery and equipment, vehicles, ships and other property.
8. Income from property transfer
Income obtained by individuals from the transfer of securities, equity, partnership property shares, real estate, machinery and equipment, vehicles, boats and other property.
9. Unexpected income
Personal winning, winning, winning lottery and other unexpected income.
Legal basis:
Article 6 of the Individual Income Tax Law:
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.