Details are as follows:
1, if the salary is fixed, excluding five insurances and one gold, then the monthly tax payable = (salary income minus "five insurances and one gold" minus deduction) times the deduction calculated by the applicable tax rate is equal to (100000 minus 12-5000) times 45% minus/kloc-0.
2. If the salary is paid at one time, it will be calculated according to the year-end bonus, that is, 100 divided by 83,000 yuan, such as 12, and the tax rate will be 45% according to the grade. If 13505 is deducted quickly, it will reach more than 400,000 yuan;
3. In case of enterprise dividends, transfer of franchise rights, etc. , directly use 654.38+0 million times the tax rate of 20%, that is, pay the tax of 200,000 yuan;
4. If it is the income from remuneration, 20% of the expenses can be deducted, and then multiplied by 20% of the tax rate, which can reduce 30%. The calculation is (1-20) times 20% (1 minus 30%), which is equal to 1 1.2%.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 3 The tax rate of individual income tax:
(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);
(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);
(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%.
Article 6 Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.