According to the "Tax Law", trademark rental income is collected together with your reported salary income and included in your personal income. Personal income tax is paid to the local tax bureau. The calculation formula for personal income tax is as follows:
The amount of personal income tax payable = (salary - the amount of personal income tax paid for five insurances and one housing fund - personal income tax deduction amount of 3,500) * tax rate - quick calculation deduction
Tax rate:
Should Taxable income:
Not exceeding 1,500 yuan, tax rate: 3%;
More than 1,500 yuan to 4,500 yuan, tax rate: 10%;
More than 4,500 yuan To 9,000 yuan, the tax rate is: 20%;
For more than 9,000 yuan to 35,000 yuan, the tax rate is: 25%;
For more than 35,000 yuan to 55,000 yuan, the tax rate is: 30%;
For more than 55,000 yuan to 80,000 yuan, the tax rate is: 35%;
For more than 80,000 yuan, the tax rate is: 45%.
The term "monthly taxable income" as mentioned in this table refers to the balance of monthly income after deducting expenses of 3,500 yuan (4,800 yuan for foreigners) or additional deductions in accordance with the provisions of this Law. The balance after expenses.