If the one-time income from labor remuneration is abnormally high (the taxable income exceeds 20,000 yuan), an additional collection method shall be implemented. If the income from labor remuneration is less than 20,000 yuan each time, the tax rate shall be multiplied by 20%; If the income from labor remuneration exceeds 20,000 yuan and does not exceed 50,000 yuan each time, the tax rate of 2000 yuan multiplied by 30% shall be deducted; If the income from labor remuneration exceeds 50,000 yuan each time, 7,000 yuan will be deducted and multiplied by 40% tax rate.
Extended data
1. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.
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.
Second, the applicable tax rate.
Personal income tax has three different tax rates according to different tax items:
1. Income from wages and salaries is subject to the seven-level excess progressive tax rate, which is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.
2. The income from production and operation of individual industrial and commercial households and the 5-level excess progressive tax rate applicable to enterprises and institutions. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.
3. Proportional tax rate. Personal income tax is levied on income from remuneration for authors, remuneration for labor services, royalties, interest, dividends, bonus income, income from property leasing, income from property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable.
Among them, the proportional tax rate of 20% is applicable to the income from remuneration, and the tax payable is reduced by 30%; If the one-time income from labor remuneration is abnormally high, except for 20% tax, the part of taxable income exceeding 20,000 yuan to 50,000 yuan shall be calculated according to the provisions of the tax law, and then levied according to 50% of the taxable amount; More than 50,000 yuan, plus 100%. "
Baidu Encyclopedia: Personal Income Tax