1, personal income tax deduction standard is as follows:
(1) The annual tax rate of not more than 36,000 yuan is 3%;
(2) The partial tax rate of more than 36,000 yuan to144,000 yuan is10%;
(3) The tax rate for the part exceeding RMB144,000 yuan to 300,000 yuan is 20%;
(4) The tax rate for parts exceeding 300,000 to 420,000 is 25%;
(5) The tax rate for parts exceeding 420,000 to 660,000 yuan is 30%;
(6) The tax rate for parts exceeding 660,000 to 960,000 yuan is 35%;
(7) The tax rate above 960,000 yuan is 45%.
2. Legal basis: Article 11 of People's Republic of China (PRC) Individual Income Tax Law.
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.
Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.
If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.
2. What are the collection scopes of personal income tax?
1, 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 labor remuneration. Income obtained by individuals from services such as design, decoration, installation, drawing, laboratory testing, testing and medical treatment;
3. Income from remuneration. Income obtained by individuals from publishing their works in the form of books and newspapers;
4. Royalty income. Income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises.