1, not exceeding 5% of 5000 yuan.
2, more than 5000 yuan to 10000 yuan 10% 250.
3. The portion exceeding 10000 yuan to 30000 yuan is 20% of 1250.
4, more than 30000 yuan to 50000 yuan 30% 4250.
5, more than 50000 yuan 35%
The partners of a partnership enterprise shall determine the taxable income according to the following principles:
1. The partners of a partnership enterprise shall determine the taxable income of the production and operation income and other income of the partnership enterprise according to the distribution ratio agreed in the partnership agreement.
2. If the partnership agreement is not stipulated or clearly stipulated, the taxable income shall be determined based on the total production and operation income and other income and the distribution ratio determined by the partners through consultation.
3. If negotiation fails, the taxable income shall be determined according to the total production and operation income and other income and the proportion of the paid-in capital contribution of the partners.
4. If the proportion of capital contribution cannot be determined, the taxable income of each partner shall be calculated on the basis of the total production and operation income and other income according to the number of partners.
In a partnership, each partner (that is, investor) is a taxpayer. If there is an agreed proportion of investors, if there is no agreed proportion, the taxable income shall be determined based on the total production and operation income and the average number of partners, and the personal income tax payable shall be calculated on an annual basis, paid in advance by months or quarters, and settled within three months after the end of the year.
Legal basis:
"People's Republic of China (PRC) tax collection and management law"
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.