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Do I have to pay taxes on my salary of 6000 without social security?
I. Calculation formula of individual income tax
The calculation formula of payroll tax is tax payable = (wage income-"five insurances and one fund"-deduction) × applicable tax rate-quick deduction.
II. Table of Individual Income Tax Withholding Rate
1. The part that does not exceed 36,000 yuan is 3%.
2. 65438+00% of the part exceeding 36000 yuan to 65438+044000 yuan.
3 more than144,000 yuan to 20% of 300,000 yuan.
4 more than 300 thousand yuan to 420 thousand yuan part of 25%.
5. 30% of the portion exceeding 420,000 yuan to 660,000 yuan.
6. 35% of the portion exceeding 660,000 yuan to 960,000 yuan.
7. 45% of the part exceeding 960,000 yuan.
III. Table of Individual Income Tax Withholding Rate
1. The part that does not exceed 20,000 yuan is 20%.
2 more than 20 thousand yuan to 50 thousand yuan part of 30%.
3. 40% of the part exceeding 50,000 yuan.
Four, personal income tax rate table
1. The part that does not exceed 3,000 yuan is 3%.
2. The part exceeding 3000 yuan 10% to 12000 yuan.
3. 12000 yuan to 20% of 25000 yuan
4. 25% of the portion exceeding 25,000 yuan to 35,000 yuan.
5. 30% of the portion exceeding 35,000 yuan to 55,000 yuan.
6. 35% of the portion exceeding 55,000 yuan to 80,000 yuan.
7. 45% of the part exceeding 80,000 yuan.
Five, personal income tax rate table (year-end bonus income)
The year-end bonus income, the year-end bonus amount divided by 12 months, and the tax rate and quick deduction are determined by the average monthly income. The tax rate table of year-end bonus income is the same as that of wages and salaries, but the calculation method is different.
1. The part that does not exceed 3,000 yuan is 3%.
2. The part exceeding 3000 yuan 10% to 12000 yuan.
3. 12000 yuan to 20% of 25000 yuan
4. 25% of the portion exceeding 25,000 yuan to 35,000 yuan.
5. 30% of the portion exceeding 35,000 yuan to 55,000 yuan.
6. 35% of the portion exceeding 55,000 yuan to 80,000 yuan.
7. 45% of the part exceeding 80,000 yuan.
Six, personal income tax rate table (applicable to enterprise income)
1. The part that does not exceed 30,000 yuan is 5%.
2. More than 30,000 yuan to 90,000 yuan 10%.
3 more than 90 thousand yuan to 300 thousand yuan part of 20%
4. 30% of the part exceeding 300,000 yuan to 500,000 yuan.
5. 35% of the part exceeding 500,000 yuan.
Seven. Personal income tax collection scope
1, wage income;
2. Income from the production and operation of individual industrial and commercial households;
3. Income from contracted operation and lease operation of enterprises and institutions;
4. Income from remuneration for labor services;
5. remuneration income;
6. Royalty income;
7. Income from interest, dividends and bonuses;
8. Property rental income;
9. Income from property transfer;
10, obtained by accident;
1 1. Other income subject to taxation as determined by the financial department of the State Council.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) (as amended by 20 18).
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
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Personal income tax rate:
(1) The excess progressive tax of 3% to 45% is applicable to the comprehensive income;
(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;
(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
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