Income from wages and salaries, income from the production and operation of individual industrial and commercial households, and income from his paid service activities. Income from business activities. Income from contracted operation and lease operation of enterprises and institutions, income from labor remuneration, income from royalties, income from interest, dividends and bonuses, income from property leasing, income from property transfer, accidental income and other income.
Calculation method:
1. Personal income tax payable = taxable income × applicable tax rate-quick deduction
2. The deduction standard is 3,500 yuan/month (formally implemented in 2065,438+065,438+0,65,438+0) (applicable to wages and salary income).
3 taxable income = monthly income after deducting three insurances and one gold-deduction standard
Income, income from remuneration for labor services, income from royalties, income from interest, dividends and bonuses, income from property leasing, income from property transfer, accidental income and other income.