Personal income tax is an income tax levied on the income obtained by individuals (natural persons). The threshold of personal income tax refers to the tax system formulated by the state in order to improve the tax system and better carry out tax reform.
The proportion of personal income tax payment usually depends on the different types of personal income, that is, it must be divided into wages and salaries, and personal income tax must be paid at an excessive progressive tax rate of 7 levels, and taxable income is calculated and paid monthly. Tax points are divided into seven grades according to the taxable income of individual monthly wages and salaries, with the highest grade being 45% and the lowest grade being 3%. Therefore, when employees pay personal income tax, they must pay corresponding tax items according to their personal income differences.
1, the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%.
2. If the salary is between 5000 and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%.