(1) Personal income tax payable on comprehensive income = taxable income x tax rate-quick deduction = (comprehensive income-five risks-one gold of 60,000 yuan-special additional deduction)
Personal income tax payable in the current month = (accumulated income-accumulated five insurances and one gold-accumulated expenses deducted? -cumulative special additional deduction) X withholding tax rate-quick deduction-cumulative tax paid
In which: the accumulated deducted expenses = the number of working months of employees in the current year × 5,000 (60,000 yuan per year).
(2) Personal income tax payable for business income = taxable income × tax rate
(3) Income from property lease, payable personal income tax = taxable income ×20%.
Every time the income does not exceed 4000 yuan, the cost will be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) Personal income tax payable for income from property transfer = taxable income ×20%.
The income from the transfer of property, after deducting the original value of the property and reasonable expenses, is the taxable income.
(6) Interest, dividends, bonus income, accidental income, payable personal income tax = taxable income (each income is taxable income)? x 20% .
Note: Non-resident individuals' income from wages and salaries is the taxable income after deducting 5,000 yuan from their monthly income; Income from labor remuneration, royalties and royalties shall be taxed.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.