Beijing personal income tax calculation method

Beijing personal income tax calculation method

For items such as "Five insurances and one gold" that should be borne by individuals whose income is reduced by the amount received each month, and the remaining balance after the fee of 2000 yuan is deducted,

It is the taxable income.

Amount of personal income tax payable = amount of taxable income * applicable tax rate-deduction of quick calculation

 

 

 

Taxable income applicable tax rate quick calculation deduction

If the fee does not exceed 500 yuan, the tax rate is 5%, and the deduction amount for quick calculation is 0;

For a portion exceeding 500 yuan to 2000 Yuan, the tax rate is 10%, and the deduction amount for quick calculation is 25.

For a portion exceeding 2000 yuan to 5000 Yuan, the tax rate is 15%, and the deduction amount for quick calculation is 125.

For a portion exceeding 5000 yuan to 20000 Yuan, the tax rate is 20%, and the deduction amount for quick calculation is 375.

For a portion exceeding 20000 yuan to 40000 Yuan, the tax rate is 25%, and the deduction amount for quick calculation is 1375.

For a portion exceeding 40000 yuan to 60000 yuan, the tax rate is 30%, and the deduction amount for quick calculation is 3375.
For a portion exceeding 60000 yuan to 80000 Yuan, the tax rate is 35%, and the deduction amount for quick calculation is 6375.
For a portion exceeding 80000 yuan to 100000 Yuan, the tax rate is 40%, and the deduction amount for quick calculation is 10375.
For more than 100000 RMB, the tax rate is 45%, and the deduction amount for quick calculation is 15375.

 

 

 

 

E. g.: How much personal income tax should I pay for my salary of 5000?

Tax payable: (5000-2000) * 15%-125 = 325

In fact, the more accurate algorithm should be: (5000-five insurance, one gold, and other "personal burden"-2000) * 15%-125 <325.