Personal income tax of 1,37 yuan should be paid for a salary of 13, yuan? .
taxable income from wages and salaries = monthly income-expense deduction = 13,-3,5 yuan = 9,5 yuan = taxable income * applicable tax rate-quick deduction = 9,5 * 25%-1,5 = 1,37 yuan
II. Explanation 1: < All citizens of China have to carry out it in China. As long as your monthly income exceeds 35 yuan, you have to pay personal income tax consciously. This policy is still being implemented today.
3. Note 2:
Personal income tax is a cash basis, that is, if you didn't pay it last month, you will have to pay personal income tax as long as it exceeds 3,5 yuan.
4. Note 3:
Your personal income tax can be found in your local tax, and your local tax should send a registered letter to taxpayers every year.
V. Table of tax rates to be implemented:
Extended information:
Personal income tax is the general name of legal norms that adjust the social relations between tax authorities and natural persons (residents and non-residents) during the collection and management of personal income tax.
personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.
On June 19th, 218, 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 introduction of the tax law in 198. [1] the National People's Congress Standing Committee (NPCSC)'s draft decision on amending the individual income tax law was submitted to the Fifth Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation on August 27th, 218. According to the draft decision, the basic fee reduction standard is proposed to be 6, yuan per year, that is, 5, yuan per month, and the new tax rate range of 3% to 45% remains unchanged.
on August 31, 218, the decision to amend the individual income tax law was passed, with the threshold of 5, yuan per month, and the latest threshold and tax rate will be implemented on October 1, 218.
Reference: Baidu Encyclopedia-Individual Income Tax