With the increase of the national economic level, the wages of many staff are also rising higher and higher. As we all know, after the monthly wages reach a fixed value, the rest of the countries will pay taxes according to a certain proportion. What are the changes of the new tax policy compared with the past? How should the new tax policy be calculated?
From the date of implementation of the new tax reform, the number of personal actual wage files is divided into eight levels:
If the salary does not exceed 5000, there is no need to pay individual income tax;
3% of the individual income tax shall be paid for the part of salary 5001-8000;
10% of individual income tax shall be paid for the part of salary 8001-17000;
20% of individual income tax shall be paid for the part of salary 17001-30000;
25% of individual income tax shall be paid for the part of salary 30001-40000;
30% of individual income tax shall be paid for the part of salary between 40001-60000;
35% of individual income tax shall be paid for the part of salary between 60001-85000;
45% of individual income tax shall be paid for the part with salary above 85000.
Then let's look at the annual income tax rate table:
If it does not exceed 36000 yuan, the tax rate shall be reduced by 3%, and the fixed amount of reduction shall be 0;
For the part exceeding 36000 yuan to 144000 yuan, the tax rate shall be reduced by 10%, and the fixed amount of reduction shall be 210;
For the part exceeding 144000 yuan to 300000 yuan, the tax rate shall be reduced by 20%, and the fixed amount of reduction shall be 1410;
For the part exceeding 300000 yuan to 420000 yuan, the tax rate shall be reduced by 25%, and the fixed amount of reduction shall be 2260;
For the part exceeding 420000 yuan to 660000 yuan, the tax rate shall be reduced by 30%, and the fixed amount of reduction shall be 4410;
For the part exceeding 660000 yuan to 960000 yuan, the tax rate shall be reduced by 35%, and the fixed amount of reduction shall be 7160;
For the part exceeding 960000 yuan, the tax rate shall be reduced by 40%, and the fixed amount of reduction shall be 15160.
Monthly salary calculation method:
Assumption: five insurances and one fund: 246 yuan / month, monthly salary: 9000 yuan / month;
Monthly actual salary - ((monthly actual salary - Fixed 5000 reduction amount - 246 five insurances and one fund amount) * taxable income 10%) + annual taxable income, annual reduction amount 210;
Function formula: = 9000 - ((9000-5000-246) * 10%) + 210;
The actual monthly salary payable is 8834.6 (without deducting the payment amount of five insurances and one fund).
Calculation method of paid in tax amount:
((monthly actual salary - Fixed 5000 reduction amount - 246 five insurances and one fund amount) * taxable income 10%) - annual taxable income reduction of 210;
Function formula: = ((9000-5000-246) * 10%) - 210;
The final calculation of the paid in tax amount is 165.4 yuan.
The annual taxable income is calculated in series:
(monthly actual salary - Fixed 5000 reduction amount - 246 amount of five insurances and one fund) * 12 months;
Function formula: = (9000-5000-246) * 12;
summary
Through the calculation formula: monthly actual salary - ((monthly actual salary - Fixed 5000 reduction amount - 246 five insurances and one fund amount) * taxable income 10%) + annual taxable income, annual reduction amount 210; It can calculate the actual personal income salary;
Six new special surcharges for individual income tax are added, which can be reduced or exempted from tax by filling in the wage amount, including children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and supporting the elderly;
Housing loan interest and housing rent can only enjoy one of them.