There are several levels of personal income tax

One 、 Personal income tax is divided into several levels

（ One ） Monthly taxable income ≤3000 In accordance with 3% Tax rate calculation ;

（ Two ）3000< Monthly taxable income ≤12000 In accordance with 10% Tax rate calculation ;

（ 3、 ... and ）12000< Monthly taxable income ≤25000 In accordance with 20% Tax rate calculation ;

（ Four ）25000< Monthly taxable income ≤35000 In accordance with 25% Tax rate calculation ;

（ 5、 ... and ）35000< Monthly taxable income ≤55000 In accordance with 30% Tax rate calculation ;

（ 6、 ... and ）55000< Monthly taxable income ≤80000 In accordance with 35% Tax rate calculation ;

（ 7、 ... and ）80000< The monthly taxable income shall be in accordance with 45% Tax rate calculation ;

notes ： Monthly taxable income = Salary income amount - Various social insurance premiums （ Five insurances and one fund, etc ） - threshold .

 

Two 、 The object of personal income tax

（ One ） Legal object

In our country Individual income tax The taxpayer of is a person who lives in China and has income , And individuals who do not live in China and obtain income from China , Including Chinese citizens , Foreigners and Hong Kong who have obtained income in China 、 Australia 、 Taiwan compatriots .

（ Two ） Resident taxpayer

Have a domicile in China , Or live in China without residence 1 Years of personal , Is a resident taxpayer , Should be subject to unlimited tax liability , That is, for its income obtained within and outside China , Pay individual income tax according to law .

（ 3、 ... and ） Non resident taxpayers

Individuals who have no domicile and do not live in China, or who have no domicile and have lived in China for less than one year , Is a non resident taxpayer , Limited tax liability , Only for its income obtained from China , Pay individual income tax according to law .

 

3、 ... and 、 The collection standard of individual income tax

from 2019 From the year onwards Individual income tax From 3500 Yuan to 5000 element , This means that the monthly salary is 5000 People who are less than yuan do not need to pay personal income tax .

《 Individual income tax law of the people's Republic of China 》

（ One ） The salary range is 1-5000 Between yuan , Include 5000 element , The applicable individual income tax rate is 0%;

（ Two ） The salary range is 5000-8000 Between yuan , Include 8000 element , The applicable individual income tax rate is 3%;

（ 3、 ... and ） The salary range is 8000-17000 Between yuan , Include 17000 element , The applicable individual income tax rate is 10%;

（ Four ） The salary range is 17000-30000 Between yuan , Include 30000 element , The applicable individual income tax rate is 20%;

（ 5、 ... and ） The salary range is 30000-40000 Between yuan , Include 40000 element , The applicable individual income tax rate is 25%;

（ 6、 ... and ） The salary range is 40000-60000 Between yuan , Include 60000 element , The applicable individual income tax rate is 30%;

（ 7、 ... and ） The salary range is 60000-85000 Between yuan , Include 85000 element , The applicable individual income tax rate is 35%;

（ 8、 ... and ） The salary range is 85000 The yuan , The applicable individual income tax rate is 45%.