Individual tax starts at 10 percent

The starting point for personal income tax is 5,000 yuan.

1, salary in the range of 1-5000 yuan (including 5000 yuan), the applicable tax rate is 0%.

2. For salaries in the range of 5,000-8,000 yuan (including 8,000 yuan), the applicable tax rate is 3 percent.

3. If the salary is within the range of 8,000-17,000 yuan (including 17,000 yuan), the applicable tax rate is 10%.

4. If the salary is within the range of 17,000-30,000 yuan (including 30,000 yuan), the applicable tax rate is 20%.

5. If the salary is within the range of 30,000-40,000 yuan (including 40,000 yuan), the applicable tax rate is 25%.

6. If the salary is within the range of 40,000-60,000 yuan (including 60,000 yuan), the applicable tax rate is 30%.

7. If the salary is within the range of 60,000-85,000 yuan (including 85,000 yuan), the applicable tax rate is 35%.

8. If the salary is above 85,000 yuan, the applicable tax rate is 45%.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China*** and the State of China, the following individual income shall be subject to individual income tax:

(a) wages and salaries;

(b) remuneration for services;

(c) remuneration for articles;

(d) royalty income;

(e) operating income;

(f) income from the business;

(g) income from the business;

(h) income from the business. ) business income;

(vi) interest, dividend, bonus income;

(vii) income from property leasing;

(viii) income from property transfer;

(ix) incidental income.

Resident individuals obtaining income from the first to the fourth items of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax on a consolidated basis according to the taxable year, while non-resident individuals obtaining income from the first to the fourth items of the preceding paragraph shall calculate individual income tax 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.

Is social security deducted from the starting point of personal income tax?

Individual income tax does not include social security. Individuals bear the social security part is not subject to personal income tax.

Legal basis: Article 1 of the Circular of the Ministry of Finance and the State Administration of Taxation on the Policy of Individual Income Tax on Basic Pension Insurance Premiums and Unemployment Insurance Premiums and Housing Provident Funds, basic pension insurance premiums, basic medical insurance premiums, and unemployment insurance premiums paid by enterprises and public institutions in accordance with the contribution ratios or methods stipulated by the people's government of the country or province are exempt from individual income tax;

It is not included in the starting point of individual income tax. p>The basic pension insurance premiums, basic medical insurance premiums and unemployment insurance premiums paid by individuals in accordance with the contribution ratios or methods stipulated by the national or provincial people's governments are allowed to be deducted from their taxable income", so the social insurance premiums paid by individuals at the social security centers can be deducted before calculating the individual tax.