Paying taxes is the duty of citizens. Do you want to know the tax ladder? Below I have compiled a picture of the tax rate table for you. Welcome to read it for reference!

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I. Calculation formula of individual income tax

The calculation formula of payroll tax is: tax payable = (salary income-? Five insurances and one gold? -Deduct)? Applicable tax rate-quick deduction

The tax threshold is 3500, and the calculation method of using the excess progressive tax rate is as follows:

Tax amount = monthly taxable income * tax rate-quick deduction

Actual salary = salary payable-four gold-tax payment.

Monthly taxable income = (salary payable-four gold) -3500

for instance

Deduction standard: individual tax is calculated according to the threshold standard of 3500 yuan/month.

If someone's salary income is 5000 yuan, his personal income tax should be: (5000 yuan? 3500)? 3%? 0=45 (yuan).

Two, the provisions of the new tax law have been revised mainly in four aspects:

1, the wage income deduction standard is raised to 3500 yuan.

2. Adjust the structure of wage income tax rate from 9 to 7, cancel the two tax rates of 15% and 40%, and reduce the minimum tax rate from 5% to 3%.

3. Adjust the tax rate range of income from production and operation of individual industrial and commercial households and income from contracted operation. The first tax rate table of income from production and operation is adjusted from the annual taxable income of 5,000 yuan to15,000 yuan, and other tax rates are also adjusted accordingly.

4. The tax payment period is changed from 7 days to 15 days, which is 8 days longer than the current policy, which further facilitates the tax declaration of withholding agents and taxpayers.

Three. The scope of individual income tax collection:

Income from wages and salaries; Income from the production and operation of individual industrial and commercial households; Income from contracted operation and lease operation of enterprises and institutions; Income from labor remuneration; Remuneration income; Royalty income; Income from interest, dividends and bonuses; Property rental income; Income from property transfer; Accidental income; Other income determined to be taxed by the financial department of the State Council.