Annual tax rate table of individual income tax

Individual income tax annual tax rate table:

1. After paying social security, the personal income of wages and salaries is less than 5,000 yuan, and there is no need to pay individual tax;

2. After paying social security, the tax rate for the part above 5,000 yuan is 3% in the tax range of 0-3,000 yuan;

3. After paying social security, the tax rate for the part above 5,000 yuan is12,000 yuan, and the tax rate is10%;

4. After paying social security, the tax range of the part above 5,000 yuan is12,000 yuan to 25,000 yuan, and the tax rate is 20%.

Second, analysis

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Third, the personal income tax rebate process?

First of all, you need to download the personal income tax client, log in to your personal account, find and choose the annual settlement of comprehensive income in the common business on the homepage, and select the required declaration method after entering the page. Usually, you choose to fill in the declared data, choose a good work unit and then proceed to the next step to check whether the personal salary, expenses, tax-free income, pre-tax deduction and royalties are correct, and check whether the personal deduction, including special deduction and special additional deduction, is correct. After confirmation, the page jumps.