Taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.
Among them, the special additional deductions determined according to law are as follows:
1. Children's education: The related expenses for taxpayers' children to receive full-time academic education shall be deducted according to the standard of 1 1,000 yuan per child per month.
Second, continuing education:
Taxpayers engaged in continuing education of academic qualifications (degrees) within the territory of China shall be deducted according to the monthly 400 yuan quota during the period of academic qualifications (degrees) education. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.
Third, the serious illness medical treatment:
In a tax year, the part of the medical expenses related to basic medical insurance incurred by taxpayers that exceeds 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80000 yuan when the taxpayer handles the annual final settlement.
Four, housing loan interest:
If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months.
Verb (abbreviation for verb) Housing rent:
Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:
1, municipalities directly under the central government, provincial capitals, cities under separate state planning and other cities determined by the State Council, and the deduction standard is 1500 yuan per month;
2, in addition to the cities listed in the first item, cities with a registered population of more than 654.38+00000, the deduction standard is 654.38+065.438+000 yuan per month; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.
Sixth, support the elderly:
The maintenance expenses for taxpayers to support one or more dependents shall be uniformly deducted according to the following standards:
1. If the taxpayer is an only child, it will be deducted according to the standard quota of 2,000 yuan per month;
2. If the taxpayer is not an only child, the monthly deduction of 2,000 yuan shall be shared by the taxpayer and his brothers and sisters, and the monthly contribution of each person shall not exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents.
If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution. The specific allocation method and amount cannot be changed within a tax year.
Can be calculated in accordance with the above provisions and calculation methods.
Extended data:
The scope of individual income tax collection:
I. Wage and salary income
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment.
Two. Income from labor remuneration
Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.
Three. Remuneration income
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
Four. royalty income
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.
Verb (abbreviation of verb) operating income
Including the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions.
Intransitive verbs interest, dividends and dividend income
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest refers to personal deposit interest, loan interest and interest on buying various bonds. Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association.
Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and pay taxes according to the face value of the shares distributed.
Seven. Property rental income
Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. Property includes movable property and immovable property.
Eight. Income from property transfer
Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being.
Nine, unexpected income
Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, winning lottery tickets and other accidental income (including bonuses, physical objects and securities).
Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets whose winning income does not exceed 10000 yuan shall be exempted from personal income tax, and those who exceed 10000 yuan shall be taxed in full according to the accidental income items (the tax rate of 438+0 1 as of April, 1965 is 20%).
X. Other income
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