Individual tax = tax payable × tax rate-quick deduction,

Among them, tax payable = salary-three insurances and one gold-threshold,

The tax rate and quick deduction correspond to different taxable amounts respectively.

For example, how much personal income tax should be paid for someone's salary 18000, and the monthly salary 18000 yuan. According to the regulations, 19% pays three insurances and one gold.

Then "tax payable" =18000-18000x19%-3500 =1080, and the corresponding tax rate and quick deduction are 3% and 0, respectively, so individual tax =/kloc.

Individual Income Tax Law Article 2 Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

2. How much personal income tax should I pay for the salary of 7500?

How much personal income tax should be paid for a salary of 7,500 yuan is introduced as follows:

First of all, we should understand the calculation formula of personal income tax payable on monthly salary (salary). Its basic formula is:

Personal income tax payable = taxable income × applicable tax rate-quick deduction.

Secondly, we should understand the calculation method of "taxable income". This is the key to calculate the personal income tax payable on wages (salaries). To correctly determine the "taxable income", it is necessary to know which items can be deducted from the monthly salary (salary). Generally, it involves the statutory deduction content and the deduction content stipulated by the policy.

Deduct expenses legally. From 20 11September1day, the tax deduction standard is 3500 yuan. Article 6 of the newly revised individual income tax law stipulates that the income from wages and salaries is the taxable income after deducting expenses of 3,500 yuan from monthly income.

3. Do I have to pay personal income tax on the turnover of catering 18000?

The personal income tax of catering industry needs to pay a tax, which is paid according to the income of main business. The catering industry mainly pays business tax, urban maintenance and construction tax, education surcharge, enterprise income tax and personal income tax. The enterprise shall withhold and remit the employee's personal income tax on schedule. Personal income tax is a tax levied on taxable income obtained by individuals. According to the provisions of the tax law, the quota standard of individual chef's personal income tax paid by units or individuals is revised to: classification quota according to restaurant grade and chef grade.

Individual Income Tax Law Article 2 Individual income tax shall be paid on the following personal income: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.