1. If the taxable income does not exceed 15,000 yuan, the tax rate is 5%;
2. If it exceeds 15,000 yuan but does not exceed 30,000 yuan, the tax rate is 10%, and the quick deduction is 750;
3. If it exceeds 30,000 yuan but does not exceed 60,000 yuan, the tax rate is 20%, and the quick deduction is 3,750;
4. If the tax exceeds 60,000 yuan but does not exceed 100,000 yuan, the tax rate is 30%, and the quick deduction is 9,750;
5. If the tax exceeds 100,000 yuan, the tax rate is 35%, and the quick deduction is 14,750.
The tax classification of self-employed:
1, The tax classification of individual households mainly includes two ways of checking accounts and approved levy; checking accounts refers to the way of levy in which the tax authorities determine the amount of tax payable according to the books and financial statements of the individual households; approved levy is the way of levy in which the tax authorities pre-determine an amount of tax payable according to the scale of business and income of the individual households and other factors.
2. Checking and collecting is applicable to individual households with higher annual taxable income or more standardized account management; in this way, individual households need to carry out account processing in accordance with the accounting system stipulated in the tax law, prepare financial statements on a regular basis, and accept checking and collecting by the tax authorities.
3. Approved levy is more suitable for small-scale or less standardized account management of individual households; the tax authorities will be based on the average level of the industry or the operator's declaration, approved a taxable amount, according to which the individual households to pay taxes.
4. When choosing tax classification, self-employed persons should consider their own scale of operation, financial management ability and tax burden; different tax classifications have different impacts on self-employed persons in terms of tax burden and financial management requirements.
5. The tax authorities sometimes adjust the tax classification of individual households according to the adjustment of the national tax policy; individual households need to pay close attention to the changes in the relevant tax policy to ensure that their legitimate rights and interests are not affected.
In summary, the individual income tax for self-employed persons adopts the progressive tax rate, the tax rate is 5% when the taxable income is 15,000 yuan and below, 10% and deducted 750 yuan when the taxable income exceeds 15,000 yuan and 30,000 yuan, 20% and deducted 3,750 yuan when the taxable income exceeds 30,000 yuan and 60,000 yuan, and 30% and deducted 97 yuan when the taxable income exceeds 60,000 yuan and 100,000 yuan. The tax rate is 30 percent and a deduction of $9,750, and 35 percent and a deduction of $14,750 over $100,000.
Legal basis:
The Individual Income Tax Law of the People's Republic of China
Article 2
The following individual incomes shall be subject to the individual income tax: (a) income from wages and salaries; (b) income from remuneration for services; (c) income from manuscripts; (d) income from royalties; (e) income from business; (f) interest, dividends, (v) business income; (vi) interest, dividend and bonus income; (vii) property rental income; (viii) property transfer income; and (ix) incidental income. The income of resident individuals from items 1 to 4 of the preceding paragraph (hereinafter referred to as consolidated income) shall be calculated on a consolidated basis according to the taxable year, while the income of non-resident individuals from items 1 to 4 of the preceding paragraph shall be calculated on a monthly basis or on a sub-item basis. Taxpayers obtaining income from the fifth to ninth items of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.