First, the higher the personal salary, the higher the personal income tax. According to the individual income tax payment rules, the tax payment is calculated by excess progressiveness. The higher the income, the higher the tax that individuals need to pay. The tax rate of personal income tax is 3% to 45%, and the highest tax rate is 45% when calculating personal income tax in excess of progressiveness. The higher the personal income, the higher the personal income tax paid.
Second, the more items deducted from personal income tax, the higher the amount deducted. According to the latest personal income tax deduction rules, personal mortgage, support for the elderly, children's education, continuing education and other aspects can be deducted from personal income tax.
Legal basis: the scope of personal income stipulated in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC);
(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) Royalty income refers to the income obtained by individuals by providing the right to use copyrights such as patents, trademarks, copyrights and non-patented technologies, excluding royalties.
(5) Operating income means: 65,438+0. Income from individual industrial and commercial households engaged in production and business operations, and income from the reform of production and business operations of sole proprietorship enterprises and partnership enterprises registered in China by investors and individual partners of sole proprietorship enterprises.
2 individuals engaged in paid service activities such as running schools, medical care and consulting according to law.
3 individuals from enterprises and institutions contracting, leasing, subcontracting, subletting income.
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.