依法纳税是每个公民应尽的义务,个人取得的所得应依照《中华人民共和国个人所得税法》向国家缴纳个人所得税(简称个税).2019年1月1日起,个税税额根据应纳税所得额、税率和速算扣除数确定,计算公式为:个税税额=应纳税所得额×税率-速算扣除数.应纳税所得额的计算公式为:应纳税所得额=综合所得收入额-基本减除费用-专项扣除-专项附加扣除-依法确定的其它扣除.
其中,“基本减除费用”(免征额)为每年60000元.税率与速算扣除数见下表:
级数 | 全年应纳税所得额所在区间 | 税率(%) | 速算扣除数 |
1 | ![](https://math.21cnjy.com/MathMLToImage?mml=%3Cmath+xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F1998%2FMath%2FMathML%22%3E%3Cmrow%3E%3Cmo%3E%5B%3C%2Fmo%3E%3Cmrow%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E++%EF%BC%8C+%3C%2Fmn%3E%3Cmn%3E3%3C%2Fmn%3E%3Cmn%3E6%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3C%2Fmrow%3E%3Cmo%3E%5D%3C%2Fmo%3E%3C%2Fmrow%3E%3C%2Fmath%3E)
| 3 | 0 |
2 | ![](https://math.21cnjy.com/MathMLToImage?mml=%3Cmath+xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F1998%2FMath%2FMathML%22%3E%3Cmrow%3E%3Cmo%3E%28%3C%2Fmo%3E%3Cmrow%3E%3Cmn%3E3%3C%2Fmn%3E%3Cmn%3E6%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E++%EF%BC%8C+%3C%2Fmn%3E%3Cmn%3E1%3C%2Fmn%3E%3Cmn%3E4%3C%2Fmn%3E%3Cmn%3E4%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3C%2Fmrow%3E%3Cmo%3E%5D%3C%2Fmo%3E%3C%2Fmrow%3E%3C%2Fmath%3E)
| 10 | 2520 |
3 | ![](https://math.21cnjy.com/MathMLToImage?mml=%3Cmath+xmlns%3D%22http%3A%2F%2Fwww.w3.org%2F1998%2FMath%2FMathML%22%3E%3Cmrow%3E%3Cmo%3E%28%3C%2Fmo%3E%3Cmrow%3E%3Cmn%3E1%3C%2Fmn%3E%3Cmn%3E4%3C%2Fmn%3E%3Cmn%3E4%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E++%EF%BC%8C+%3C%2Fmn%3E%3Cmn%3E3%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3Cmn%3E0%3C%2Fmn%3E%3C%2Fmrow%3E%3Cmo%3E%5D%3C%2Fmo%3E%3C%2Fmrow%3E%3C%2Fmath%3E)
| 20 | 16920 |
… | … | … | … |