The personal income tax standard is as follows:
1. If the salary ranges from 1 to 5, yuan, including 5, yuan, the applicable personal income tax rate is %;
2. If the salary ranges from 5, to 8, yuan, including 8, yuan, the applicable personal income tax rate is 3%;
3. If the salary ranges from 8, yuan to 17, yuan, including 17, yuan, the applicable personal income tax rate is 1%;
4. If the salary ranges from 17, to 3, yuan, including 3, yuan, the applicable personal income tax rate is 2%;
5. If the salary ranges from 3, yuan to 4, yuan, including 4, yuan, the applicable personal income tax rate is 25%;
6. If the salary ranges from 4, yuan to 6, yuan, including 6, yuan, the applicable personal income tax rate is 3%;
7. If the salary ranges from 6, yuan to 85, yuan, including 85, yuan, the applicable personal income tax rate is 35%;
8. If the salary range is more than 85, yuan, the personal income tax rate is 45%.
classification of individual income tax
1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances and subsidies and other income related to employment or employment;
2. Income from production and operation of individual industrial and commercial households refers to:
(1) Income from production and operation of individual industrial and commercial households in industry, handicraft industry, construction industry, transportation industry, commerce, catering industry, service industry, repair industry and other industries;
(2) Income obtained by individuals who have obtained licenses and engaged in school running, medical care, consulting and other paid service activities with the approval of relevant government departments;
(3) income obtained by other individuals engaged in individual industrial and commercial production and operation;
(4) Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
3. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation, subcontracting and subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis;
4. Income from remuneration for labor services refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, news, broadcasting, translation, manuscript review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service and so on.
5. The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books and newspapers.
6. Income from royalties refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration;
7. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
8. Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other properties;
9. Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, boats and other property;
1. Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties;
11. Other income subject to taxation as determined by the financial department of the State Council.
How to avoid personal income tax reasonably
1. Actively use communication fees, transportation fees, travel expenses and meal fee invoices for tax avoidance. According to China's tax law, all subsidies for communication, transportation fees and missed meals in cash are regarded as wages and salaries, and are included in tax basis to calculate and pay personal income tax;
2. Use the year-end bonus to realize tax avoidance, and include the year-end double salary in the year-end bonus to levy a tax to save tax;
3. Skillfully use the provident fund to avoid paying taxes According to the relevant provisions of the Individual Income Tax Law, the monthly housing provident fund paid by working-class individuals is deducted from the pre-tax, which means that the housing provident fund paid according to the standard is not taxed. At the same time, employees can pay supplementary provident fund. Therefore, there is still some room for ordinary employees to increase the deposit of provident fund, and it is reasonable and feasible for wage taxpayers to use provident fund skillfully to avoid tax;
4. There is a tax preference for employees to leave their jobs, and employees who receive resignation compensation within three times of the average annual salary of local employees are exempt from individual taxes;
5. The expenses for refreshing drinks for heatstroke prevention and cooling of employees in summer can be reimbursed without tax, but with the salary.
Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China
Individual income tax shall be paid for the following personal income:
(1) Income from wages and salaries;
(2) income from remuneration for labor services;
(3) income from remuneration;
(4) Income from royalties;
(5) operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.