The calculation method for collecting personal income tax, the original tax threshold is 2000, and now it is 3500. The calculation method for using the excess progressive tax rate is as follows:
Tax payment = taxable income for the whole month * tax rate - quick deduction
Taxable income for the whole month = (should be paid - four gold) -3500
Real wages = wages payable - four gold - tax payment
Personal income tax rate table:
| Income and salary income are subject to personal income tax level 7 excess progressive tax rate Implemented on September 1, 2001 |
| Level |
Taxable income for the whole month (including tax level) |
Full taxable income (excluding taxation) |
tax rate% |
Tax rate deduction (yuan) |
| One |
Not more than 1,500 yuan |
Not more than 1455 yuan |
3 |
0 |
| Two |
More than 1,500 yuan to 4,500 yuan |
More than 1455 yuan to 4155 yuan |
10 |
105 |
| Three |
More than 4,500 yuan to 9,000 yuan |
More than 4,155 yuan to 7755 yuan |
20 |
555 |
| Four |
More than 9,000 yuan to 35,000 yuan |
More than 7755 yuan to 27255 yuan |
25 |
1005 |
| Five |
More than 35,000 yuan to 55,000 yuan |
More than 27,255 yuan to 41,255 yuan |
30 |
2755 |
| Six |
More than 55,000 yuan to 80,000 yuan |
More than 42155 yuan to 857505 yuan |
35 |
5505 |
| Seven |
More than 80,000 yuan |
No more than 57,505 yuan |
45 |
13505 |
The quick deduction is the difference between the different grades. When the tax is used, the tax rate will be used to reduce the difference between the previous tax rates.
| The income from the production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions shall be implemented on September 1, 2001. |
| Level |
Full-tax taxable income (including tax income) |
tax rate% |
Quick deduction (yuan) |
| One |
Not more than 15,000 yuan |
5 |
0 |
| Two |
More than $15,000 to $30,000 |
10 |
750 |
| Three |
More than 30,000 to 60,000 yuan |
20 |
3750 |
| Four |
More than 60,000 yuan to 100,000 yuan |
30 |
9750 |
| Five |
More than 100,000 yuan |
35 |
14750 |
| Applicable income from labor services |
Level
|
Full-tax taxable income (including tax income) |
tax rate% |
Quick deduction (yuan) |
| One |
Not more than 20,000 yuan |
20 |
0 |
| Two |
More than 20,000 to 50,000 yuan |
30 |
2,000 |
| Three |
More than 50,000 yuan |
40 |
7,000 |
|