The tax deduction standard in Guangzhou is subject to the national standard. The personal income tax deduction standard in 2022 is: if the salary is less than 5000, the tax rate is 0; Between 5000 and 8000 yuan, the tax rate is 3%; Between 8000- 17000 yuan, the tax rate is10%; The tax rate of higher wages has increased by 5%, and the tax rate is different at different wage stages.

Second, analysis

Taxable amount = salary income-five insurances and one gold-deduction × applicable tax rate-quick deduction, with a tax threshold of 3,500. The calculation method of excess progressive tax rate is: tax amount = monthly taxable income tax rate-quick deduction. Actual salary = salary payable-four gold-tax payment. Monthly taxable income = salary payable-four gold -3500.

Three. Relevant laws

The Individual Income Tax Law stipulates that taxpayers' income from wages and salaries shall first be the taxable income after deducting expenses of 5,000 yuan from monthly income, special deductions and other deductions determined according to law. According to the comprehensive income of the individual income tax rate table, the tax shall be converted monthly and calculated, and no additional expenses shall be deducted.

4. What are the collection methods of personal income tax?

Personal income tax is collected by withholding at source and self-declaration, and the unit or individual who pays the income is the withholding agent of personal income tax; Wage and salary income is obtained from two or more places, and there is no withholding agent, and there is a withholding agent, but if the withholding agent fails to withhold and pay taxes in accordance with the provisions of the tax law, the taxpayer shall declare and pay taxes on his own.