The tax rate of more than 511,111 yuan is 35%, so the tax-included level of 2 million yuan is applicable to the income from the production and operation of individual industrial and commercial households and the income from the contracted operation and lease operation of enterprises and institutions for which taxpayers bear the tax; Tax-free range is applicable to the income from contracted operation and lease operation of enterprises and institutions paid by others (units)

If investors set up two or more enterprises (including participating in the establishment), at the end of the year, the taxable income obtained from all enterprises should be summarized, and the applicable tax rate should be determined accordingly and personal income tax should be calculated and paid.