In 2022, Shenzhen individual tax deduction standard personal income tax

Personal income tax payment standard 2022 is that if the salary exceeds 5,000 yuan, you need to pay personal income tax. At present, the collection standard of personal income tax has been raised from the previous 3500 yuan to 5000 yuan. If the monthly income is less than 5,000 yuan, it does not meet the tax collection standard, and there is no need to pay another tax. In addition, when calculating individual tax according to the new tax law, you can enjoy some special additional deductions. 1. The threshold of individual income tax payment standard 2022 is 5000 yuan. The draft amendment to the individual income tax law, which has attracted much attention, was submitted to the Third Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation on June 9th, which is the seventh overhaul since the promulgation of the 1980 tax law in June. It will also usher in fundamental changes: the tax threshold will be raised from 3,500 yuan per month to 5,000 yuan per month (60,000 yuan per year). 2065,438+08, the latest personal income tax calculation formula, taxable income = wage income _ various social insurance premiums (five insurances and one gold, etc. ) _ taxable income at the threshold = taxable income * tax rate _ quick deduction. In terms of personal income tax rate, China implements seven levels of excessive progressive tax rate, and the tax basis is different. If the tax exemption standard is raised from 3,500 yuan to 5,000 yuan, taking into account the monthly taxable income and tax rate unchanged, individuals will pay less 45 yuan, that is, (5,000-3,500) * 3%. For people whose original monthly taxable income is 3500-5000 yuan, the benefit will be the greatest. Second, the latest policy of personal income tax Personal income tax reform has been a hot topic in recent years. China's tax system is different from that of most countries in the world. Personal income tax is levied on a project basis, and there is only one basic expense deduction standard for wage income. Therefore, the direction of reform should be based on the deduction standard of comprehensive income, not on the expense standard of wage income. "The unified deduction standard itself is unfair. Constantly raising the deduction standard under wage income is not the direction of reform. " As for the progress of individual tax reform, last year, the Ministry of Finance and State Taxation Administration of The People's Republic of China and other relevant departments studied and formed the final reform plan, which has been reported to the State Council. According to the legislative plan of the National People's Congress (NPC) and the requirements of the State Council, this year, the draft individual income tax law combining comprehensive and classified will be submitted to NPC for deliberation. Promoting individual tax reform is very complicated. First of all, tax administration and implementation are complicated. It is necessary to improve the personal income and property information system and amend relevant laws accordingly. Regarding the deduction standard that the society pays attention to, he revealed that the general direction is to combine 1 1 items and then deduct them by classification, instead of simply deducting wages according to a unified standard. Individual tax reform will be gradually put in place, because the comprehensive taxation of individual income tax is very complicated, and there are many contents to be studied, including personal career development and deduction of re-education expenses; Deduct the interest on the first mortgage loan to meet the basic needs; After deducting the expenses of raising children, it is necessary to study at which stage the education expenses should be deducted, whether it is compulsory education, high school or university. After the two children are released at the same time, the standards of big cities and small cities are different, and the real costs are different. The tax law must have uniform standards; And how to deduct the cost of supporting the elderly. The next step will be gradually implemented according to the conditions, starting with some relatively simple parts, and then gradually improving the reform with the establishment of the information system, the conditions for collection and management, and everyone's habits. Three. According to the newly revised tax law, the taxable income of individual tax will be calculated in the future. In addition to the basic deduction of 5,000 yuan and special deductions such as "three insurances and one gold", you can also enjoy special additional deductions such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly. 1. Children's education The expenses related to the taxpayer's children's pre-school education and academic education are deducted according to the standard of12,000 yuan per child per year (10,000 yuan per month). 2, continuing education taxpayers to accept academic or non-academic continuing education expenses, within the prescribed time limit can be deducted by 4800 yuan or 3600 yuan per year. 3, serious illness medical taxpayers in a tax year, self-funded medical expenses more than 6.5438+0.5 million yuan, can be deducted within the annual limit of 60 thousand yuan. 4. Housing loan interest The first set of housing loan interest expenses incurred by the taxpayer himself or his spouse can be deducted according to the standard of 1000 yuan per month. 5. Housing rent taxpayers and their spouses have no housing in the taxpayer's main working city, but the rental expenses incurred in renting housing in the main working city can be deducted according to the monthly 800 yuan to 1.200 yuan. 6 taxpayers who support their parents over 60 years old (inclusive) shall be deducted according to certain standards. The monthly deduction for the one-child taxpayer is 2000 yuan. For most people, there are roughly four things that can be enjoyed at the same time-children's education, continuing education, housing rent or mortgage interest, and supporting the elderly. On the basis of raising the threshold, each person can deduct another 4600 yuan per month. Of course, some people do not need to pay a tax because they have not reached the new tax threshold.