3%-45% is applicable to comprehensive income. The specific range is as follows:
The tax rate is 3% for no more than 36,000 yuan;
For more than 36,000 yuan to 144,000 yuan, the tax rate is 3%. The tax rate is 10% for the portion exceeding 144,000 yuan to 300,000 yuan; 20% for the portion exceeding 144,000 yuan to 300,000 yuan; 25% for the portion exceeding 300,000 yuan to 420,000 yuan;
30% for the portion exceeding 420,000 yuan to 660,000 yuan;
35% for the portion exceeding 660,000 yuan to 960,000 yuan;
45% for the portion exceeding 960,000 yuan.
Extended information
The scope of personal income subject to individual income tax:
"Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China"
< p>Article 6 The scope of various personal incomes stipulated in the Personal Income Tax Law:(1) Wage and salary income refers to the wages, salaries, bonuses, year-end bonuses and year-end bonuses received by individuals due to their employment or employment. Salaries, labor dividends, allowances, subsidies and other income related to office or employment.
(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.
(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.
(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.
(5) Business income refers to:
1. Income obtained by individual industrial and commercial households from engaging in production and business activities, from investors in sole proprietorships and individual partners in partnerships. Income from the production and operation of sole proprietorships and partnerships registered in the country;
2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law;
3 , Income obtained by individuals from contracting operations, leasing operations, subcontracting, and subletting of enterprises and institutions;
4. Income obtained by individuals from other production and business activities.
(6) Interest, dividends, and bonus income refer to the interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.
(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles, ships and other properties.
(8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties.
(9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.
If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.
Central People's Government of the People's Republic of China - Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
National People's Congress - Individuals of the People's Republic of China Income Tax Law