legal subjectivity:

The personal income tax payment standard 2122 is that if the salary exceeds 5,111 yuan, personal income tax needs to be paid. At present, the collection standard of personal income tax has been raised from the previous 3511 yuan to 5111 yuan. If the monthly income is less than 5,111 yuan, it does not meet the tax collection standard, and there is no need to pay another tax. In addition, when calculating individual tax according to the new tax law, you can enjoy some special additional deductions. I. Personal income tax payment standard: 5111 yuan at the threshold of 2122. The draft amendment to the personal income tax law, which has attracted much attention, was submitted to the Third Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation on 19. This is the seventh overhaul of the tax law since its promulgation in 1981. It will also usher in a fundamental change: the tax threshold will be raised from 3,511 yuan per month to 5,111 yuan per month (61,111 yuan per year). In 2118, the latest personal income tax calculation formula taxable income = wage income amount _ various social insurance premiums (five insurances and one gold, etc.) _ threshold taxable income = tax rate _ quick deduction In terms of personal income tax rate, China implements seven levels of excessive progressive tax rate, and different taxable income ranges correspond to different tax rates. If the tax exemption standard is raised from 3,511 yuan to 5,111 yuan, considering that the monthly taxable income and tax rate remain unchanged, individuals will pay less tax 45 yuan, that is, (5,111-3,511) * 3%. For people whose monthly taxable income was originally between 3,511 and 5,111 yuan, the benefit will be the greatest. Second, the latest policy of personal income tax personal income tax reform has been a hot topic in recent years. China's individual tax system is different from that of most countries in the world. Individual income tax is levied by items, and there is only one basic expense deduction standard for wage income. Therefore, the direction of reform should be based on the deduction standard of comprehensive income, not on the expense standard of wage income. "It is unfair to unify the deduction standard itself. It is not the direction of reform to continuously improve the deduction standard under the wage income." As for the progress of individual tax reform, last year, the Ministry of Finance and State Taxation Administration of The People's Republic of China and other relevant departments studied and formed a final reform plan, which has been submitted to the State Council. According to the legislative plan of the National People's Congress (NPC) and the requirements of the State Council, this year, the draft individual income tax law combining comprehensiveness and classification will be submitted to the NPC for deliberation. Promoting individual tax reform is very complicated. First of all, tax administration and implementation are complicated. It is necessary to improve the information system of personal income and property and amend relevant laws accordingly. Regarding the deduction standard of social concern, he revealed that the general direction is to combine 11 sub-items and then deduct them by classification, instead of simply deducting wages according to unified standards. Individual tax reform will be in place step by step, because the comprehensive tax calculation of individual income tax is very complicated, and there are many contents to be studied, including personal career development and deduction of re-education expenses; Deduction of interest on the first residential mortgage loan to meet the basic needs; To deduct the expenses of raising children, it is necessary to study at which stage the educational expenses should be deducted, whether it is compulsory education, high school or university. After the two children are released at the same time, the standards of big cities and small cities are different, and the real cost is not the same. The tax law must have a unified standard; And how to deduct the cost of supporting the elderly. The next step will be implemented step by step according to the conditions, starting with some relatively simple parts, and then gradually improving the reform with the establishment of information system, collection and management conditions and everyone's habits. Iii. Detailed explanation of new individual tax deduction According to the newly revised individual tax law, the taxable income of individual tax will be calculated in the future. In addition to the basic deduction of 5,111 yuan and special deductions such as "three insurances and one gold", you can also enjoy special additional deductions such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly. 1. Children's education The expenses related to the taxpayer's children receiving preschool education and academic education shall be deducted according to the standard of 12,111 yuan per child per year (1,111 yuan per month). 2, continuing education taxpayers to receive academic or non-academic continuing education expenses, during the prescribed period can be deducted according to the annual quota of 4811 yuan or 3611 yuan. 3, serious illness medical taxpayers in a tax year, the self-funded medical expenses of more than 1.5 million yuan, can be deducted within the annual limit of 61 thousand yuan. 4. Housing loan interest The first set of housing loan interest expenses incurred by the taxpayer himself or his spouse can be deducted according to the standard of 1,111 yuan per month. 5. The taxpayer of housing rent and his spouse have no housing in the taxpayer's main working city, but the rental expenses incurred in renting housing in the main working city can be deducted according to the different cities where the rented housing is located, and the monthly 811 yuan is 1,211 yuan. 6. Taxpayers supporting the elderly who support their parents over 61 years old (inclusive) will be deducted according to certain standards. The monthly deduction for taxpayers who are only children is 2111 yuan. For most people, there are roughly four items that can be enjoyed at the same time-children's education, continuing education, housing rent or mortgage interest, and supporting the elderly. On the basis of raising the threshold, each person can deduct another 4611 yuan per month. Of course, some people do not need to pay a tax because they have not reached the new tax threshold.