一、2023geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">个税shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率表
全年应纳税所得额shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率表一(综合所得适用)
1.年度不超过36000元的shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:3% 速算扣除数:0
2.超过36000-144000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:10% 速算扣除数:2520
3.超过144000-300000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:20% 速算扣除数:16920
4.超过300000-420000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:25% 速算扣除数:31920
5.超过420000-660000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:30% 速算扣除数:52920
6.超过660000-960000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:35% 速算扣除数:85920
7.超过960000元的shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:45% 速算扣除数:181920
换算成月的综合所得shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率表
1.不超过3000元的shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:3% 速算扣除数: 0
2. 超过3000元至12000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为: 10% 速算扣除数:210
3. 超过12000元至25000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为: 20% 速算扣除数:1410
4. 超过25000元至35000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为: 25% 速算扣除数:2660
5.超过35000元至55000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为: 30% 速算扣除数:4410
6.超过55000元至80000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为: 35% 速算扣除数:7160
7.超过80000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为: 45% 速算扣除数:15160
(综合所得=gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资、薪金+劳务报酬+稿酬+特许权使用费)
本表所称全年应纳税所得额是指依照税法第六条的规定,居民个人取得综合所得以每一纳税年度收入额减除费用六万元(5000元)以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额。
从以上shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率可以看到,如果gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资刚好是5000元,那么是不需要纳税的。如果gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资超过5000元就开始纳税,gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资越高shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率越高,那么纳税金额就越多。
gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资一万元要交多少税?
应纳税所得额=(月收入-五险一金-起征点-依法确定的其他扣除-专项附加扣除)*适用shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率-速算扣除数;实发gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资月收入10000元,起征点5000元;其他扣除0元;专项附加扣除0元;适用shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率10%;速算扣除数210元。
税额=(10000-5000)×10%-210=290元。也就是说,税后gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资是9710元。
全年应纳税所得额shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率表二(经营所得适用)
1.年度不超过30000元的shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:5%
2.超过30000-90000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:10%
3.超过90000-300000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:20%
4..超过300000-500000元的部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:30%
5.超过500000部分shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为:35%
(应纳税所得额=纳税年度收入总额-成本、费用-损失)
(经营所得+利息、股息、红利+财产租赁+财产转让+偶然所得)
(1)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率,shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为百分之二十。
(2)财产租赁所得<4000元,-800元费用;所得>4000元,-20%费用。
(3)财产转让所得=转让财产的收入-财产原值-合理费用。
(4)利息、股息、红利所得和偶然所得=每次收入额。
(5)劳务报酬所得、稿酬所得、特许权使用费所得=收入-20%费用;稿酬所得=收入*70%
个人将其所得对教育、扶贫、济困等公益慈善事业进行捐赠,捐赠额未超过纳税人申报的应纳税所得额百分之三十的部分,可以从其应纳税所得额中扣除;国务院规定对公益慈善事业捐赠实行全额税前扣除的,从其规定。
二、2023年gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税扣除标准
根据预扣预缴法,geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">个税的计算公式如下:
累计预扣预缴应纳税所得额=本年度累计应发税前gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资—累计geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">个税起征点—累计五险一金个人部分—累计专项附加扣除
本期应预扣预缴税额=(累计预扣预缴应纳税所得额×预扣率-速算扣除数)—累计已预扣预缴税额
三、可以免征、减征geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">geshui/" target="_blank">个税的情形
免征gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税:
1.省级人民政府、国务院部委和中国人民解放军军以上单位,以及外国组织、国际组织颁发的科学、教育、技术、文化、卫生、体育、环境保护等方面的奖金;
2.国债和国家发行的金融债券利息;
3.按照国家统一规定发给的补贴、津贴;
4.福利费、抚恤金、救济金;
5.保险赔款;
6.军人的转业费、复员费、退役金;
7.按照国家统一规定发给干部、职工的安家费、退职费、基本yanglaojin/" target="_blank">yanglaojin/" target="_blank">yanglaojin/" target="_blank">养老金或者tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">tuixiu/" target="_blank">退休费、离休费、离休生活补助费;
8.依照有关法律规定应予免税的各国驻华使馆、领事馆的外交代表、领事官员和其他人员的所得;
9.中国政府参加的国际公约、签订的协议中规定免税的所得;
减征gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税:
1.残疾、孤老人员和烈属的所得;
2.因自然灾害遭受重大损失的。
3.国务院可以规定其他减税情形,报全国人民代表大会常务委员会备案。
四、gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税法律规定
《中华人民共和国gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税法》第三条
gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税的shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率:
(一)综合所得,适用百分之三至百分之四十五的超额累进shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率;
(二)经营所得,适用百分之五至百分之三十五的超额累进shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率;
(三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率,shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为百分之二十。