How much personal income tax should Dalian pay?

I believe that friends who have had work experience are familiar with the concept of personal income tax. When employees receive wages, they need to pay personal income tax. Then, how much personal income tax should Dalian pay? In order to help you better understand the relevant legal knowledge, we have compiled the relevant contents. Let's have a look.

1. How much personal income tax do I have to pay for my salary in Dalian?

According to the individual income tax law of People's Republic of China (PRC) revised by the 5th meeting of the 13th NPC Standing Committee on August 3rd, 2006, the comprehensive income of individual residents is the balance after deducting expenses of 60,000 yuan and the balance after special deduction, special additional deduction and other deductions determined according to law, which is the taxable income. In other words, individuals who earn more than 5,000 yuan in wages and salaries need to pay personal income tax.

Second, the basic definition of individual income tax

It is a kind of tax levied on taxable income obtained by individuals (natural persons), and it is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Taxpayers of individual income tax refer to individuals who have a domicile in China, or have lived in China for one year without a domicile, or have not lived or lived for less than one year, but have obtained income from China, including China citizens, individual industrial and commercial households and foreign individuals.

The taxation principles of individual income tax can be divided into "territorialism principle" and "individualism principle". According to the principle of territoriality, only the income from the country is taxed, regardless of whether the taxpayer is a citizen or a resident; According to the principle of individualism, taxes are only levied on citizens or residents, regardless of whether their income comes from home or abroad.

The object of personal income tax is personal income, but there are two opposing theories on how to determine taxable income in western economic circles: one is "income source theory", which holds that only income obtained from a permanent "source" that can obtain fixed income should be regarded as taxable income; The other is the theory of "net appreciation", which holds that taxable income should include all net income and benefits, all gifts, inheritance, winning income, investment income and annuity realized by third parties in providing services with monetary value. However, all interest and capital losses paid should be deducted from it. There are three modes of international personal income tax system: classified income tax system, comprehensive income tax system and mixed income tax system.

An income tax levied by the state on the income of its citizens, individuals living in its own territory and overseas individuals from its own country.

In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy. During the Republic of China, China levied income tax on wages and interest on securities deposits. 1In July, 950, the Principles for the Implementation of Tax Collection and Management promulgated by the State Council listed the types of taxes on personal income tax, which was named "Income tax on wages and salaries" at that time. However, due to the low level of productivity and per capita income in China, the low wage system has been implemented. Although taxes have been set up, they have not been collected. People's Republic of China (PRC) individual income tax law has been passed by the third session of the Fifth National People's Congress. (After 1980, in order to adapt to China's policy of invigorating the domestic economy and opening to the outside world, China has successively formulated the Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the Individual Income Tax Law). "Provisional Regulations on Income Tax of Urban and Rural Individual Industrial and Commercial Households in People's Republic of China (PRC)" and "Provisional Regulations on Personal Income Adjustment Tax in People's Republic of China (PRC)".

After the promulgation and implementation of the above three tax laws and regulations, it has played a positive role in regulating personal income level, increasing national fiscal revenue, and promoting foreign economic and technological cooperation and exchanges. However, some problems have also been exposed, mainly because two sets of tax systems are set up for domestic and foreign individuals, tax management is not unified enough, and tax burden is not reasonable enough. In order to unify tax administration, fair tax burden and standardize the tax system, the Fourth Session of the Eighth the National People's Congress Standing Committee (NPCSC) adopted the Decision of the NPC Standing Committee on Revision on1October 3 1 and 1993, and the newly revised Individual Income Tax Law of People's Republic of China (PRC) (hereinafter referred to as the tax law) was promulgated on the same day. 1On August 30th, 999, the 11th meeting of the Standing Committee of the Ninth NPC decided to make the second amendment, which took effect on the same day.

First of all, in order to fully understand this problem, we must know what the compensation for non-competition is. It is a kind of compensation paid by the employer to the workers to limit their non-competition restrictions. Secondly, the payment of this compensation is clearly stipulated by our laws, and of course it is levied according to the standards of individual income tax collection.

Three. Scope of application of individual income tax

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

The above is to give you a detailed introduction to how much personal income tax Dalian should pay. Paying taxes is the legal obligation of every citizen. Therefore, we need to know about the relevant provisions of personal income tax. If you have any other legal questions, please feel free to consult. We will have a professional lawyer to answer your questions.