Annual taxable income tax rate table 1 (comprehensive income):

1, and the annual tax rate does not exceed 36,000 yuan: 3%;

2. Part of the tax rate exceeding 36,000-144,000 yuan is:10%;

3. The tax rate for the part exceeding 144000-300000 yuan is: 20%;

4. The tax rate for the part exceeding 300,000-420,000 yuan is: 25%;

5. Part of the tax rate exceeding 420,000-660,000 yuan is: 30%;

6. The tax rate for parts exceeding 660,000-960,000 yuan is 35%;

7. The tax rate over 960,000 yuan is: 45%.

Personal income from labor remuneration mainly refers to the remuneration obtained by individuals engaged in medical treatment, law, design, installation, laboratory testing, testing, painting and calligraphy, news, translation and other labor services. It is a one-time income, and the income obtained is recorded as one time. If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time.

Tax object

Legal Object The taxpayers of personal income tax in China are those who live in China and those who do not live in China but get income from China, including citizens in China, foreigners who get income in China and compatriots from Hong Kong, Macao and Taiwan. A resident taxpayer who has a domicile in China, or an individual who has lived in China for 1 year without a domicile, is a resident taxpayer and bears unlimited tax obligations, that is, he shall pay personal income tax on his income obtained in China and abroad according to law. Non-resident taxpayer is an individual who has neither domicile nor domicile in non-resident taxpayer, China, or has lived in China for less than one year, and has limited tax payment obligations, and only pays personal income tax according to law on his income obtained from China.

I hope the above content can help you. If in doubt, please consult a professional lawyer.

Legal basis:

Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(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%.