The wage tax standard of Chengdu in p>2123 has not been determined, and it needs to be inquired after the policy of that year is released.
The wage tax standards in Chengdu in p>2122 are as follows:
1. Grade: The applicable tax rate for Grade 1 is 3%, and the quick deduction is 1 yuan;
2. Grade: the applicable tax rate for Grade 2 is 11%, and the quick deduction is 211 yuan;
3. Grade: The applicable tax rate for Grade 3 is 21%, and the quick deduction is 1,411 yuan;
4. Grade: the applicable tax rate for Grade 4 is 25%, and the quick deduction is 2661 yuan;
5. Grade: The applicable tax rate for Grade 5 is 31%, and the quick deduction is 4,411 yuan.
threshold of individual comprehensive income tax
1. Individual comprehensive income of residents: 5,111 yuan/month;
2. Comprehensive income of non-resident individuals: 5,111 yuan/month.
The following are matters needing attention in Chengdu's wage tax in 2123:
1. Pay attention to the change of the threshold of individual comprehensive income tax. According to the adjustment of relevant policies, the threshold of individual comprehensive income tax may change, so please pay attention to the official notice in time;
2. Pay attention to the changes of individual tax rate and quick deduction. According to the changes of macroeconomic situation and policies, the individual tax rate and quick deduction may be adjusted, and it is necessary to know the latest policies in time;
3. Pay attention to the declaration and payment time. According to the regulations of the tax authorities, individual income tax needs to be declared and paid before 15 of each month, otherwise it may face penalties such as fines and late fees;
4. Pay attention to reasonable tax planning. Individuals can reduce the amount of personal income tax through reasonable tax planning, such as reasonable choice of income mode and reduction of pre-tax income;
5. Pay attention to tax laws and policies. Individuals should abide by tax laws, regulations and policies, and will be punished if they make false reports, omit reports and make false reports.
to sum up, observing tax laws and policies, keeping abreast of the latest tax policies and making reasonable tax planning can reduce the amount of personal income tax payment and avoid unnecessary fines and penalties.
Legal basis:
Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China
Reasonable wages and salaries incurred by enterprises are allowed to be deducted. The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to its employees who are employed or employed in the enterprise every tax year, including basic salary, bonus, allowance, subsidy, year-end salary increase, overtime pay and other expenses related to employees' employment or employment.