1, the annual tax payment scope does not exceed 30,000 yuan, the tax rate is 5%, and the new quick deduction is 0;

2. The annual tax payment range is 30,000-90,000 yuan, and the tax rate is 10%, with a new quick deduction of1.500;

3. The annual tax payment range is 90,000-300,000 yuan, the tax rate is 20%, and the quick deduction is added10500;

4. The annual tax payment range is 300,000 yuan to 5 million yuan, the tax rate is 30%, and the new quick calculation is deducted by 40,500 yuan;

5. The annual tax payment scope exceeds 500,000 yuan, the tax rate is 35%, and the new quick calculation deduction is 65,500 yuan.

Assets subject to personal income tax

The following personal income shall be subject to personal income tax:

1, salary income;

2. Income from remuneration for labor services;

3. remuneration income;

4. Royalty income;

5. Operating income;

6. Income from interest, dividends and bonuses;

7. Property rental income;

8. Income from property transfer;

9. Unexpected income.

To sum up, the excess progressive tax rate of 5% to 35% is applicable to operating income.

Legal basis:

Individual Income Tax Law of the People's Republic of China

essay

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.