20 17 year-end bonus personal income tax rate table

20 17 year-end bonus personal income tax rate table

It's the end of the year, and it's time for the year-end bonus. The following is the 20 17 year-end bonus personal income tax rate table I compiled. Welcome to check!

1. How is the personal income tax payable for the year-end bonus calculated?

First, calculate the taxable income. If the monthly wage income is lower than the threshold of 3,500 yuan, the taxable income is equal to the year-end bonus-(3,500-monthly wage). Above 3500, the taxable income is equal to the year-end award.

Secondly, divide the taxable income by 12, and determine the applicable tax rate and quick deduction in the new seven-level tax rate system according to its quotient;

Finally, the calculation formula is adopted. As follows:

Pay individual tax = taxable income × tax rate-quick deduction

Example 1: calculation example of monthly salary below 3500.

Calculation formula: Personal income tax payable =

(The individual gets a one-time bonus for the whole year in the current month-the difference between the salary and expense deduction of the individual in the current month) * Applicable tax rate-quick deduction.

For example, if a person's year-end bonus is 12000 yuan and his monthly salary is 3000 yuan, then12000-(3500-3000) =1500, which means11.

You don't have to pay personal income tax if you earn less than 3500 yuan a month.

The personal income tax payable by the taxpayer in that month is 345 yuan.

Example 2: Calculation example of monthly salary exceeding 3500

Personal income tax shall be calculated and paid separately for the salary income of the current month and the one-time bonus of the whole year.

For example, a person has a year-end bonus of 7,200 yuan and a monthly salary of 5 100 yuan. Divided by 12, the quotient is 600, the corresponding applicable tax rate is 3%, and the year-end bonus income tax is 7200 * 3% = 2 16 yuan.

Taxable monthly salary 5 100-3500-550 (whole) = 1050*3%=3 1.5 yuan.

The personal income tax payable by this taxpayer in the current month is 2 16+3 1.5 = 247.5 yuan.

Two. Monthly taxable wages and salary income

Refers to the balance of monthly income after deducting expenses of 3,500 yuan and overall planning and education funds according to the provisions of the individual income tax law (the tax threshold will be raised from 2,000 yuan in the past to 3,500 yuan).

Example 1: taxable income is less than or equal to zero. Zhang, a citizen of China, earned 3982 yuan in April 2065, 438+2006. What is Zhang's personal income tax payable in April? (Other expenses that Zhang should deduct every month, 550 yuan)

Personal income tax payable by Zhang in April =

3982-3500-550=-68 yuan

Exempt from personal income tax

Example 2: Taxable income is less than or equal to zero.

Zhang, a citizen of China, earned RMB 665,438+002 in April 2065. What is Zhang's personal income tax payable in April? (Other expenses that Zhang should deduct every month, 830 yuan)

1. Make clear the tax rate first: 6100-3500-830 =1770 yuan.

2. Check tax rate: 1770 is within 1500-4500, so the tax rate is 10% and the deduction is 105.

3. Personal income tax payable on Zhang's salary in April =

(6100-3500-830) *10%-105 = 72 yuan.

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