Personal income adjustment tax is also called personal income tax
Personal income adjustment tax adopts progressive taxation method: according to the regulations, all personal income (salary and bonus income) is deducted from the paid four gold fees, and then the 1 yuan is deducted, which is the tax base. This base:
1. Within 5 yuan, it is taxed at 5%.
2. the portion of 5 ~ 2, yuan shall be taxed at 1%.
3. the portion of 2~5 yuan shall be taxed at 15%.
4. the portion of 5~2 yuan shall be taxed at 2%.
5. the portion of 2~4 yuan shall be taxed at 25%.
extended data:?
Overview of personal income adjustment tax:
Chinese name: personal income adjustment tax
Starting time: January 1, 1987
Personal income adjustment tax is a tax levied on China citizens who have a residence in China and obtain personal income.
in September p>1986, the State Council issued the "provisional regulations on personal income adjustment tax of the people's Republic of China".
its main purpose is to adjust the income level among citizens, reflect social equity, and promote the stable development of national economy and social stability.
taxable items include 8 items:?
1. Wage and salary income;
2. Income from contracting and subcontracting;
3. Income from labor remuneration;
4. Property rental income;
5. Income from the transfer of patent rights, licensing of patent exploitation and the provision and transfer of non-patented technologies;
6. Income from contribution and translation;
7. Interest, dividends and bonus income;
8. Other income subject to taxation as determined by the Ministry of Finance;
reference source: Baidu encyclopedia-personal income adjustment tax.