Tax is an important source of national treasury funds and the source of funds for national infrastructure construction, so it is very important. Some people say that if you smoke, you will smoke tax. Commodities have commodity tax. If your salary exceeds a certain amount, you have to charge personal income tax according to different standards. Then, how to calculate how much money you should pay? Now let me introduce the tax calculator to calculate how much tax should be charged in your salary.
Note: income from the following items 1-4, i.e. income from wages and salaries, income from labor remuneration, income from manuscript remuneration and income from royalties, are calculated in this table.
1. Income from wages and salaries
① Resident individual
Withholding by month or by time
Taxable income = wages payable - threshold - three insurances and one fund - special additional deduction - other deductions
Tax payable = taxable income * tax rate - quick calculation deduction
Note: ① three insurances and one fund include basic endowment insurance, basic medical insurance, unemployment insurance and housing accumulation fund borne by individuals
② Special additional deductions include children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, and supporting the elderly
③ Other deductions include enterprise annuity, occupational annuity, commercial health insurance, deferred tax endowment insurance, etc
For example, Xiao Li's monthly salary in 2019 is 10000 yuan, his personal burden of three insurances and one fund is 800 yuan, the special additional deduction is 2000 yuan in total, and others are 200 yuan.
Taxable income
=10000-5000-800-2000-200=2000
Tax payable = 2000 * 3% - 0 = 60 yuan
② Non resident individuals
Direct withholding by month or by time
Taxable income = income - threshold
Tax payable = taxable income * tax rate - quick calculation deduction
Xiao Wang is a non resident with a monthly salary of 12000 yuan in 2019.
Taxable income = 12000-5000 = 7000
Tax payable = 7000 * 10% - 210 = 490 yuan
2. Income from labor remuneration
Withholding by month or by time
Taxable income = income * (1-20%)
Tax payable = taxable income * tax rate - quick calculation deduction
For example, Xiao Li has another labor service in another company in 2019, with a remuneration of 3000 yuan / month.
Taxable income = 3000 * (1-20%) = 2400
Tax payable = 2400 * 3% - 0 = 72 yuan
3. Income from remuneration
Withholding by month or by time
Taxable income = income * (1-20%) * 70%
Tax payable = taxable income * tax rate - quick calculation deduction
Example: Xiao Li received 5000 yuan from a manuscript in May 2019.
Taxable income = 5000 * (1-20%) * 70% = 2800
Tax payable = 2800 * 3% - 0 = 84 yuan
4. Income from royalties
Withholding by month or by time
Taxable income = income * (1-20%)
Tax payable = taxable income * tax rate - quick calculation deduction
Example: Xiao Li had a royalty income of 15000 yuan in October 2019.
Taxable income = 15000 * (1-20%) = 12000
Tax payable = 12000 * 10% - 210 = 990 yuan
The above four items of income are the 'comprehensive income' in the new law
Annual settlement of comprehensive income
Annual settlement of comprehensive income
Annual taxable income = (income from wages and salaries + income from labor remuneration + income from royalties) - 60000 - three insurances and one fund - special additional deduction - other deductions
Annual tax payable = annual taxable income * tax rate - quick calculation deduction
For example, the annual income and deduction of the above resident Xiao Li in 2019 are:
Salary income: 10000 * 12 = 120000
Income from labor remuneration: 3000 * (1-20%) * 12 = 28800
Income from remuneration: 5000 * (1-20%) * 70% = 2800
Royalty income = 15000 * (1-20%) = 12000
Three insurances and one gold: 800 * 12 = 9600
Special additional deduction: 2000 * 12 = 24000
Other deductions: 200 * 12 = 2400
From March to June 2020, all the comprehensive income of Xiao Li in 2019 will be settled:
Annual taxable income=
（120000+28800+2800+12000）-60000-9600-24000-2400=67600
Annual tax payable = 67600 * 10% - 2520 = 4240 yuan
Xiao Li has withheld and prepaid individual income tax in 2019:
60 * 12 + 72 * 12 + 84 + 990 = 2658 yuan
Therefore, after the final settlement in 2020, Xiao Li should supplement the individual income tax:
4240-2658 = 1582 yuan
5. Operating income
Taxable income = total annual income - cost loss
Tax payable = taxable income * tax rate - quick calculation deduction
For example, Xiao Li's operating income in 2019 was 150000 yuan, and the cost loss after tax adjustment totaled 35000 yuan.
Taxable income = 150000-35000 = 115000
Tax payable = 115000 * 20% - 10500 = 12500 yuan
6. Income from interest and dividends
Taxable income = amount of each income
Taxable amount = taxable income & times; 20%
Note: for income from interest, dividends and bonuses, the amount of individual income each time is the taxable income.
Example: Xiao Li received a dividend of 20000 yuan in August 2019.
Taxable income = 20000
Tax payable = 20000 * 20% = 4000 yuan
7. Income from property lease
① Each income & le; 4000 yuan
Taxable income = income per time - repair expenses (up to 800 yuan) - 800
Taxable amount = taxable income * 20%
Taxable income = 3500-500-800 = 2200
Tax payable = 2200 * 20% = 440 yuan
② Revenue per & gt; four thousand
Taxable income = (each income - repair cost (up to 800 yuan)) * (1-20%)
Taxable amount = taxable income * 20%
Example: Xiao Li's rental income in July 2019 is 6000 yuan and the repair cost is 800 yuan.
Taxable income = (6000-800) * (1-20%) = 4160
Tax payable = 4160 * 20% = 832 yuan
Preferential policies: for the property rental income obtained by individuals renting residential houses at the market price, the individual income tax shall be temporarily levied at the tax rate of 10% from January 1, 2001.
8. Income from property transfer
Taxable income = income from property transfer - original value of property - reasonable expenses
Taxable amount = taxable income & times; 20%
Example: Xiao Li transferred the real estate in October 2019 at a selling price of 200000 yuan, the original value of the real estate was 50000 yuan, and the reasonable cost was 10000 yuan.
Taxable income = 200000-50000-10000 = 140000
Tax payable = 140000 * 20% = 28000 yuan
9. Accidental income
Taxable income = contingent income
Taxable amount = taxable income & times; 20%
Note: for accidental income, the taxable income shall be the income obtained by the individual each time, without deducting any expenses, and the income obtained each time shall be regarded as one time.
Example: Xiao Li won 8000 yuan in the shopping mall lottery in November 2019.
Taxable income = 8000
Tax payable = 8000 * 20% = 1600 yuan