1. Calculation method of individual income tax in Hangzhou
The calculation formula of payroll tax is:
Taxable amount = (salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.
The tax threshold is 5000, and the calculation method of 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) -5000
The wage deduction standard is 5000 yuan/month (officially implemented from the date of 2065,438+08, 10, 1) (applicable to wage and salary income), and the payable personal income tax = taxable income × applicable tax rate-quick deduction, taxable income = monthly income after deducting three insurances and one gold-deduction standard.
Second, Hangzhou tax threshold
Personal income tax: taxable income is the balance of monthly income after deducting tax-free items such as "five insurances and one gold" and allowable expenses of 5,000 yuan.
1, and the monthly taxable income does not exceed 3,000 yuan:
Tax rate: 3%; Quick Deduction (RMB): 0
2.12,000 yuan if the monthly taxable income exceeds 3,000 yuan;
Tax rate:10%; Quick deduction (RMB): 2 10
3. The monthly taxable income exceeds 12000 yuan to 25000 yuan;
Tax rate: 20%; Quick deduction (RMB): 14 10.
4, the monthly taxable income of more than 25000 yuan to 35000 yuan:
Tax rate: 25%; Quick deduction (RMB): 2660
5, the monthly taxable income of more than 35000 yuan to 55000 yuan:
Tax rate: 30%; Quick deduction (RMB): 44 10
6, the monthly taxable income of more than 55000 yuan to 80000 yuan:
Tax rate: 35%; Quick deduction (RMB): 7 160
7. The monthly taxable income exceeds 80,000 yuan:
Tax rate: 45%; Quick deduction (RMB): 15 160.