Calculation method of double salary

The calculation method of double pay is as follows:

1. Calculation formula of personal income tax on wages and salaries: personal income tax payable in the current month = taxable income (income in the current month-1000 yuan) * applicable tax rate of personal income tax-quick deduction: calculation formula of personal income tax payable on wages and salaries in the third month (income from wages and salaries in the current month-1000 yuan and above);

2. Payable personal income tax for the13rd month salary = Payable amount for the13rd month salary * Applicable tax rate for personal income tax-Quick calculation of several times salary = Payable personal income tax for the current month+Payable personal income tax for the13rd month salary.

The taxable income is calculated as follows:

1. For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions, special additional deductions and other deductions determined according to law in each tax year;

2. The income from wages and salaries of non-resident individuals shall be the taxable income after deducting 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.

3. Operating income, the taxable income is the balance of the total income in each tax year after deducting costs, expenses and losses;

4. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, after deducting 20% of the expenses, the balance is taxable income;

5. For income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer;

6, interest, dividends, bonus income and accidental income, with the amount of each income as taxable income.

legal ground

"People's Republic of China (PRC) tax collection and management law"

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations. Fifth the State Council tax authorities in charge of the national tax collection and management. The local State Taxation Bureau and the local taxation bureau shall conduct tax collection and management respectively according to the scope of tax collection and management stipulated by the State Council.

Local people's governments at all levels shall strengthen the leadership or coordination of tax collection and management within their respective administrative areas according to law, support the tax authorities to perform their duties according to law, calculate the tax amount according to the statutory tax rate, and collect taxes according to law.

All relevant departments and units shall support and assist the tax authorities in performing their duties according to law.

No unit or individual may obstruct the tax authorities from performing their duties according to law.