Shenzhen personal income tax payment standard

Monthly salary of 5,000 to start. Individual income tax rate: (a) comprehensive income, the application of three to forty-five percent of the ultra-progressive tax rate. (B) business income, applying 5% to 35% of the super progressive tax rate. (C) interest, dividends, dividend income, property rental income, property transfer income and incidental income, the tax rate is proportional, the tax rate is 20%.

Taxation is the basic obligation of every person, as long as the amount of legal tax, you must pay taxes. Individual income tax can be said to be the most extensive tax, according to the different income, the amount of personal income tax is also different. Here, I'll share with you the contents of the Shenzhen personal income tax standard.

And what is the standard of personal income tax in Shenzhen

A monthly salary of 5000 starts.

Individual income tax formula

Taxable income is equal to the amount of salary income minus the various social insurance premiums minus the starting point (5000 yuan)

Taxable income is equal to taxable income multiplied by the tax rate minus the number of quick deductions

Two, individual income tax rate table

1, Individual tax payment standard

The standard for annual taxable income (comprehensive income of resident individuals, the balance of each tax year's income minus expenses of 60,000 yuan, as well as special deductions, special additional deductions, and other deductions determined by law)

Tier 1: not more than 10,000 yuan, 3%

Tier 2: more than 10,000 yuan to 10,000 yuan of the portion of the 10,000 yuan

Tier 3: more than 10,000 yuan to 300,000 yuan of the part of the 10,000 yuan

Tier 3: more than 100,000 yuan to 300,000 yuan of the part of the 10,000 yuan to 10,000 yuan. Over $10,000 to $300,000,000,20%

Level 4: Over $300,000 to $420,000,25%

Level 5: Over $420,000 to $660,000,30%

Level 6: Over $660,000 to $960,000,35%

Level 7: Over $960,000,45%

2. The law

Article 2 of the Individual Income Tax Law, the following individual income shall be subject to individual income tax:

(a) wages and salaries;

(b) income from remuneration for services;

(c) income from manuscripts;

(d) income from royalties;

(e) income from operations;

(f) income from interest, dividends, and bonuses;

(g) income from the sale of goods and services;

(h) income from the sale of goods and services;

(7) property rental income;

(8) property transfer income;

(9) 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 their 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 their individual income tax on a monthly basis or on a sub-item basis. If a taxpayer obtains income from the fifth to the ninth items of the preceding paragraph, the individual income tax shall be calculated separately in accordance with the provisions of this Law.

Article 3 Individual Income Tax Rates:

(1) Comprehensive income, applying the excessively progressive tax rate of 3% to 45% (tax rate table attached);

(2) Business income, applying the excessively progressive tax rate of 5% to 35% (tax rate table attached);

(3) Interest, dividend, bonus income, property rental income, property transfer income and incidental income, applying the proportional tax rate;

(4) Income tax rate, applying the proportionate tax rate. (c) interest, dividends, bonus income, property rental income, property transfer income and incidental income, the application of proportional tax rate, the tax rate of 20%.

As you can see from the above, the standard starting point for Shenzhen personal income tax is 5,000 yuan, the specific amount of tax is the total salary minus the social insurance premiums, and then subtract 5,000 yuan, the resulting amount is the taxable income. The amount of tax payable is also the amount of tax payable, by the taxable income multiplied by the corresponding tax rate and then subtract the number of quick deductions. The specific tax rate you can compare the above content.

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