If the salary is between 1 and 5000 yuan, the tax rate is 0%; Between 5000 and 8000 yuan, the tax rate is 3%; 8,000-17,000 yuan, of which17,000 yuan, and the applicable personal income tax rate is10%; 17000-30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%; Wages of 30 thousand yuan to 40 thousand yuan, the tax rate is 25%; If the salary is between 40,000 yuan and 60,000 yuan, the tax rate is 30%; If the salary is 60,000 yuan to 85,000 yuan, the tax rate is 35%; If the salary range is above 85,000 yuan, the tax rate is 45%.

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Tax object

1, legal object

Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.

2. Resident taxpayers

Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.

What is personal income tax?

On June 9, 20 18, the draft amendment to the individual income tax law was submitted to the third session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation, which was the seventh overhaul since the promulgation of the 1980 tax law. 20 18 On August 27th, the National People's Congress Standing Committee (NPCSC)'s draft decision on amending the individual income tax law was submitted to the Fifth Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation. According to the draft decision, the basic fee reduction standard is proposed to be 60,000 yuan per year, that is, 5,000 yuan per month, and the new tax rate range of 3% to 45% remains unchanged.

Legal basis:

Article 3 of the Individual Income Tax Law of People's Republic of China (PRC):

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.