1. Personal income tax calculation formula

The calculation formula of salary personal tax is: tax payable = (wage and salary income-"five insurances and one fund"-deduction number)×applicable tax rate-quick calculation deduction

The starting point for personal income tax is 3500，The calculation method for using excess progressive tax rate is as follows:

Tax payment = taxable income for the whole month m88 live casino and sports bettingm88 online sports betting* tax rate - quick calculation deduction

Actual wages = wages payable-four golds-taxes paid.

Full month’s taxable income = (wage payable-four golds)-3500

【Example】

Deduction standard: Personal tax is calculated based on the starting standard of 3,500 yuan/month

If someone’s salary income is 5,000 yuan，The personal income tax he should pay is: (5000-3500)×3%-0=45 (yuan)。

2. Collection method

Personal income tax adopts two collection methods: source withholding and self-declaration，The unit or individual who pays the income is the withholding agent for personal income tax; where wages and salaries are obtained from more than two places and there is no withholding agent，And those with withholding agents，But the withholding agent fails to withhold and pay taxes in accordance with the provisions of m88 online bettingtax laws，Taxpayers should m88 online sports bettingdeclare taxes themselves。

The latest salary tax deduction standards in 2015 (tax deduction table)

Tax rate table: salary、Progressive personal income tax rate table applicable to salary income

Note:

　　1、The gap between tax brackets and tax brackets listed in this table，All are income after deducting relevant expenses in accordance with tax laws;

　　2、The tax-inclusive m88 online bettingband applies to wages m88 online bettingborne by taxpayers、Salary income; excluding tax bracket applies to wages paid by others (units)、Salary income。