Taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.

The special tax deduction is as follows. See special tax deduction for details.

1. Children's education: The related expenses for taxpayers' children to receive full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.

2. Continuing education: The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.

3. Support for the elderly: The taxpayer's support expenses for supporting one or more dependents shall be uniformly deducted according to the following standards:

(a) the taxpayer is an only child, according to the standard of 2000 yuan per month;

(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution.

The specific allocation method and amount cannot be changed within a tax year. For example, a married person, Xiao Li, works in Beijing with a monthly income of 1000 yuan, a special deduction of "three insurances and one gold" of 2,000 yuan and a monthly rent of 4,000 yuan. She has a child in kindergarten and her parents are over 60 years old. When the threshold is 3,500 yuan,

There is no special additional deduction, and the monthly tax is 345 yuan; When the threshold is 5,000 yuan, there is no special additional deduction, and a monthly payment of (10000-5000-2000)×3%=90 yuan tax is required. According to the new policy, the minor enjoys the deduction of 1.200 yuan, the deduction of 1.000 yuan for children's education, and the deduction of 1.000 yuan for supporting the elderly (shared with the elder sister), so

Individual tax = (10000-5000-2000-1200-1000) × 3% = 0 yuan. Note: The new tax law will take effect on1October 20 19 1 day, and the latest tax threshold and tax rate will take effect on1October 20 18 1 day. The new tax law stipulates that from 20 18, 10, 1 to 20 18, 12, 3 1,

Taxpayers' income from wages and salaries shall first be the taxable income after deducting expenses of 5,000 yuan from the monthly income and the balance after special deduction and other deductions determined according to law, and the tax shall be calculated and paid after monthly conversion according to the personal income tax rate table (applicable to comprehensive income), and no additional deduction expenses shall be deducted.

Extended data:

Personal income tax rate:

After the reform, the original business tax was changed to value-added tax, and the value-added tax increased by 6% (modern service industry) and 1 1% (transportation industry).

According to the experience of Shanghai pilot project, the tax burden of enterprises has been reduced after the reform. Business tax is calculated and paid according to the full amount of income. After changing to value-added tax, some costs can be deducted, which can actually reduce the tax burden.

Due to the introduction of VAT deduction, compared with the full collection of the original business tax, the tax burden will be reduced or even greatly reduced; For 85,000 small-scale taxpayers, after the business tax is changed to value-added tax, the collection rate is 3%, which is 2 percentage points lower than the original business tax rate. There is indeed an increase in the tax burden of individual enterprises in the reform.

Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) is subject to a 7-level progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.

According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.

In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively.

The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.

Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements. Including advertising planning, design, production, release, broadcast, publicity and display.

Baidu encyclopedia-personal income tax