According to the tax law, the taxable income from labor remuneration is: if the income from labor remuneration is less than 4,000 yuan each time, the income will be deducted from the expenses of 800 yuan; If the income from labor remuneration exceeds 4,000 yuan each time, 20% of the income will be deducted and the tax rate will be 20%.
For example, when a salesperson gets a commission of 1.800 yuan in the current month, he has to pay (1.800-800)* 20% = 200 yuan tax; If the monthly commission is 5000 yuan, you have to pay 5000 *( 1-20%)* 20% = 800 yuan tax.
If the individual taxable income does not exceed 20,000, the taxable amount = taxable income *20%. If the individual taxable income exceeds 20,000 yuan, it shall not exceed 50,000 yuan: taxable income *30%-2000. If the individual taxable income exceeds 50,000: taxable amount = taxable income * 40%-7,000.
Extended data:
Calculation and standard of individual income tax;
Personal income tax payable = taxable income × applicable tax rate-quick deduction.
Starting from 20 18, 10, 0 1, the personal income tax threshold (exemption amount) in Chinese mainland is adjusted to 5,000 yuan/month.
Taxable income = monthly income after deducting three insurances and one gold-deduction standard.
Enterprise income tax:
Resident enterprises:
The tax rate is 25% for income from sources inside and outside China.
Non-resident enterprises:
1. If the income obtained from the establishment of an institution or place in China is related to the establishment of the institution or place, the income from China and the income generated outside China but actually related to the institution or place shall be taxed at a reduced rate of 25%;
2. If an institution or place is established in China, the income obtained has no actual connection with the establishment of the institution or place, or if there is no institution or place in China, but there is income from China, the income from China will be levied at a low tax rate of 20% (actual reduction 10%).
Preferential tax rate:
1. If the annual taxable income of small and low-profit enterprises does not exceed/kloc-0,000,000 yuan, it will be included in the taxable income at the reduced tax rate of 25%, and the enterprise income tax will be paid at the tax rate of 20%.
If the annual taxable income exceeds 6,543,800 yuan but does not exceed 3 million yuan, it will be included in the taxable income at a reduced rate of 50%, and enterprise income tax will be paid at a reduced rate of 20%.
2. For high-tech enterprises that need key state support, the tax rate shall be reduced by 15%.
3. For the recognized technologically advanced service enterprises, the tax rate shall be reduced by 15%.
Baidu Encyclopedia-Labor Fee