Current location - Education and Training Encyclopedia - Education and training - A tax professional please come in: Excuse me, how does a foreigner pay taxes in China? He works as a foreign teacher in different training institutions. You'd better tell me how to calculate it.
A tax professional please come in: Excuse me, how does a foreigner pay taxes in China? He works as a foreign teacher in different training institutions. You'd better tell me how to calculate it.
Foreigners who work as foreign teachers in China are subject to personal income tax according to their wages and salaries, with a nine-level progressive tax rate, but the tax deduction limit is 4,000.

The tax-included category applies to the income from wages and salaries whose taxes are borne by taxpayers; The tax exemption grade is applicable to wages and salary income paid by others (units). Tax Including Tax Rate (%) Quick Deduction

1 does not exceed 1, and 500 yuan does not exceed 3 0 of 475 yuan.

2 more than 1, 500 yuan to 4500 yuan more than 475 yuan to 1, 825 yuan10/05.

3 The part exceeding 4000 500 yuan to 9000 yuan and the part exceeding 1.825 yuan to 4375 yuan 20555.

4 The part exceeding 9,000 yuan to 35,000 yuan and the part exceeding 4,375 yuan to 16375 yuan 25 1005.

5 The part exceeding 35,000 yuan to 55,000 yuan and the part exceeding 16375 yuan to 3 1375 yuan are 302,755.

6 The part exceeding 55,000 yuan to 80,000 yuan and the part exceeding 3 1.375 yuan to 45,375 yuan 35,505

9 The part exceeding 80,000 yuan and the part exceeding 70,375 yuan 45 13.505

In addition, his song fee is taxed according to labor security. If the income from remuneration for labor services, royalties and property leasing is less than 4,000 yuan each time, the expenses shall be reduced by 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and then the balance will be levied at a proportional tax rate of 20%.

The proportion depends on the amount. You can search the tax rate.