Taxable income = monthly income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law.
Taxable income = 300,000-5,000 = 295,000, and taxable amount = 295,000 * 45%-15160 =117590 yuan.
2. If 300,000 yuan is annual income, you should pay 3 1080 yuan.
Taxable income = 300,000-60,000 = 240,000, and taxable amount = 240,000 * 20%-16920 = 31080 yuan.
Extended data:
Tax reform:
According to the provisions of the new tax law, from 20 1 810/0 month1to 201812 February 3 1, the income from taxpayers' wages and salaries is subject to the individual income tax rate.
On June 9, 20 18, the draft amendment to the individual income tax law was submitted to the third session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation, which was the seventh overhaul since the promulgation of the 1980 tax law. ?
The tax threshold is raised from 3,500 yuan per month to 5,000 yuan per month (60,000 yuan per year); For the first time, special additional deductions such as children's education expenditure, continuing education expenditure, serious illness medical expenditure, housing loan interest and housing rent will be increased; Optimize and adjust the tax rate structure and expand the lower tax rate range.
Baidu encyclopedia-personal income tax