一、上海gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税计算方法
应纳税所得额=月度收入-5000元(免征额)-专项扣除(三险一金等)-专项附加扣除-依法确定的其他扣除。
gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资税=应纳税所得额×gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资税shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率
专项附加扣除的项目有：子女教育、继续教育、大病医疗、住fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">fangdai/" target="_blank">房贷款利息、住房租金、赡养老人
gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率标准：
1、gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资范围在1-5000元之间的，包括5000元，适用gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">shuilv/" target="_blank">税率为0%;
2、gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资范围在5000-8000元之间的，包括8000元，适用gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税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%;
3、gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资范围在8000-17000元之间的，包括17000元，适用gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税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%;
4、gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资范围在17000-30000元之间的，包括30000元，适用gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税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%;
5、gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资范围在30000-40000元之间的，包括40000元，适用gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税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%;
6、gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资范围在40000-60000元之间的，包括60000元，适用gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税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%;
7、gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资范围在60000-85000元之间的，包括85000元，适用gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税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%;
8、gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">gongzi/" target="_blank">工资范围在85000元以上的，适用gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税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%。
二、gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税的征税内容
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、薪金所得，指个人因任职或者受雇而取得的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、奖金、年终加薪、劳动分红、津贴、补贴以及与任
职或者受雇有关的其他所得。
getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">个体工商户的生产、经营所得，指：
1、getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">个体工商户从事工业、手工业、建筑业、交通运输业、商业、饮食业、服务业、修理业以及其他行业生产、经营取
得的所得;
2、个人经政府有关部门批准，取得执照，从事办学、医疗、咨询以及其他有偿服务活动取得的所得;
3、其他个人从事个体工商业生产、经营取得的所得;
4、上述getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">getigongshanghu/" target="_blank">个体工商户和个人取得的与生产、经营有关的各项应纳税所得。
企事业单位的承包经营、承租经营所得，指个人承包经营、承租经营以及转包、转租取得的所得，包括个人按月或者按次取得的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、薪金性质的所得。
劳务报酬所得，指个人从事设计、装璜、安装、制图、化验、测试、医疗、法律、会计、咨询、讲学、新闻、广播、翻译、审稿、书画、雕刻、影视、录音、录像、演出、表演、广告、展览、技术服务、介绍服务、经纪服务、代办服务以及其他劳务取得的所得。
稿酬所得，指个人因其作品以图书、报刊形式出版、发表而取得的所得。
特许权使用费所得，指个人提供专利权、商标权、著作权、非专利技术以及其他特许权的使用权取得的所得;提供著作权的使用权取得的所得，不包括稿酬所得。
利息、股息、红利所得，指个人拥有债权、股权而取得的利息、股息、红利所得。
财产租赁所得，指个人出租建筑物、tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">土地使用权、机器设备、che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船以及其他财产取得的所得。
财产转让所得，指个人转让有价证券、股权、建筑物、tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">tudi/" target="_blank">土地使用权、机器设备、che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">che/" target="_blank">车船以及其他财产取得的所得。
偶然所得，指个人得奖、中奖、中彩以及其他偶然性质的所得
经国务院财政部门确定征税的其他所得。
个人取得的所得，难以界定应纳税所得项目的，由主管税务机关确定。
个人取得的应纳税所得，包括现金、实物和有价证券。所得为实物的，应当按照取得的凭证上所注明的价格计算应纳税
所得额;无凭证的实物或者凭证上所注明的价格明显偏低的，由主管税务机关参照当地的市场价格核定应纳税所得额。所得
为有价证券的，由主管税务机关根据票面价格和市场价格核定应纳税所得额。
现在大部分的gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税都由所在的gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">gongsi/" target="_blank">公司代扣代缴，只有极少数个体经营者需要按时去税务局缴纳gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税。在您缴纳gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税时，一定会遇到上海gerensuodeshui/" target="_blank">gerensuodeshui/" target="_blank">个人所得税怎么计算的问题，小编已经将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">个税的计算公式在上文中提供给您，您可以按此公式去核实税务局的数据是否正确。