What is the tax rate of tax calculator 20 17?

The calculation formula of individual tax on wage income is: tax payable = (wage and salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.

The tax threshold of 20 17 is 3500, and the calculation method of using the excess progressive tax rate is as follows:

Tax amount = monthly taxable income * tax rate-quick deduction

Actual salary = salary payable-four gold-tax payment.

Monthly taxable income = (salary payable-four gold) -3500

Deduction standard: individual tax is calculated according to the threshold standard of 3500 yuan/month.

If someone's salary income is 5000 yuan, his personal income tax should be: (5000-3500) × 3%-0 = 45 yuan.

Salary deduction standard is 3500 yuan/month, payable personal income tax = taxable income × applicable tax rate-quick deduction, taxable income = monthly income after deducting three insurances and one gold-deduction standard.

Wage standard is one of the components of wage grade system, which indicates the standard wage level of employees at all levels.

The calculation method of daily wage rate is: daily wage rate = monthly standard wage ÷ monthly average legal working days (generally excluding some units on Saturday and Sunday).

Article 6 Calculation of Extended Information of Taxable Income in Individual Income Tax Law:

1. For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 3,500 yuan.

Two, the income from the production and operation of individual industrial and commercial households, with the balance of the total income of each tax year after deducting costs, expenses and losses as taxable income.

Three, enterprises and institutions contracted and leased business income, with the total income of each tax year, after deducting the necessary expenses, the balance of taxable income.

Four, income from labor remuneration, royalties, property rental income, each income does not exceed 4000 yuan, minus 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

Five, the income from the transfer of property, the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses is the taxable income.

Six, interest, dividends, bonus income, accidental income and other income, for each taxable income.

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