Beijing payroll deduction tax standard 2022 calculator

Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authority and the natural persons (residents and non-residents) in the process of collection and administration of individual income tax.2022 latest salary deduction tax standardThe formula for calculating the individual tax on wages is: tax payable = (income from wages and salaries - "five insurance and one gold " - deductions) × applicable tax rate - quick deductions If the starting point for personal tax is 3500, the calculation method using the super progressive tax rate is as follows: tax payment = full-month taxable income * tax rate - quick deductions Real salary = payable salary - four gold - tax payment. Monthly taxable income = (payable salary - four gold) - 3500 individual income tax implementation of source withholding and self-declaration of the two collection methods, the unit or individual who pays the income for the individual income tax withholding obligations; in more than two places to obtain wages and salaries and no withholding obligations, as well as withholding obligations, but withholding obligations, but withholding obligations are not in accordance with the provisions of the tax law withholding and payment of taxes, the taxpayer should be Declare the tax on their own. Individual Income Tax is subject to three different tax rates according to different tax items: Income from wages and salaries is subject to a 7-tier over-progressive tax rate, and tax is calculated on the basis of the monthly taxable income. The tax rate is divided into bands according to the individual's monthly taxable income from wages and salaries, with the highest band at 45% and the lowest band at 3%,**** 7 bands. The 5-tier super progressive tax rate is applied to the production and business income of individual industrial and commercial households and to enterprises and public institutions. The annual taxable income from production and operation of individual industrial and commercial households and the annual taxable income from contracting and leasing to enterprises and public institutions applicable to the annual calculation and monthly tax prepayment are divided into grades, with the lowest grade being 5% and the highest grade being 35%,***5 grades. Proportional tax rate. A proportional tax rate of 20% is applied to individuals' income from manuscript remuneration, remuneration for labor, royalties, interest, dividends, bonuses, property leases, property transfers, incidental income and other income on a per capita basis for the purpose of calculating the individual income tax. Among them, a 20% proportional tax rate is applied to income from manuscript remuneration, and a 30% reduction is levied on the taxable amount; for one-time income from remuneration for labor services that is abnormally high, in addition to taxation at 20%, the portion of taxable income exceeding 20,000 yuan to 50,000 yuan is levied at an additional 50% on the taxable amount after calculating the taxable amount in accordance with the provisions of the tax law; and the portion of taxable income exceeding 50,000 yuan is levied at an additional 10%." Individual Income Tax Collection and Management China's individual income tax is collected through a combination of withholding at source and self-declaration, with an emphasis on withholding at source. The collection of individual income tax can be categorized into monthly and yearly. Income from production and operation of individual industrial and commercial households, income from contracting and leasing to enterprises and institutions, income from wages and salaries in specific industries, and income from outside China are taxed on an annual basis, while other income is taxed on a monthly basis.