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新个人所得税税率及个人所得率计算公式(2011) 发布时间: 2011-10-04 19:14 点击:

新集团所得税税率及集团所得率计算公式(2011)
The new personal income tax and personal income rate calculation formula ( 2011)
2011年6月30日闭幕的十一届全国人大常委会第二十一次会议,经过了修正集团所得税法的决议。
In June 30, 2011 ended the eleven meeting of the twenty-first NPC Standing Committee, passed the revised law on personal income tax decisions.
根据这一决议,从今年9月1日起,我国集团所得税减除费用标准(通常称为个税起征点)由现行的每月2000元提高到每月3500元。
According to this decision, starting from September 1st this year, China's personal income tax standard deduction (often referred to as the tax threshold ) from the current 2000 yuan a month to 3500 yuan per month.
调整后集团纳税等级
After adjustment for individual tax scale
应纳集团所得税税额= 应纳税所得额 × 适用税率- 速算扣除数
Should accept individual income tax amount = taxable income amount x applicable tax - quick deduction
扣除标准3500元/月(2011年9月1日起正式执行)
The standard deduction of 3500 yuan / month ( September 1, 2011 onwards )
应纳税所得额=扣除三险一金后月收入 - 扣除标准
Taxable income = 3 danger one gold after deduction of income - standard deduction
(工资、薪金所得适用)
( wages, salary income applicable)
级数 扣除三险一金后月收入-扣除标准(元) 税率(%) 速算扣除数
Series 3 danger one gold after deduction of income - standard deduction ( yuan ) rate ( % ) quick deduction
1 不逾越1500元 3 0
1 no more than 1500 yuan 30
2 逾越1500元至4500元 10 105
2 of the more than 1500 yuan to 4500 yuan 10105
3 逾越4500元至9000元 20 555
3 of the more than 4500 yuan to 9000 yuan 20555
4 逾越9000元至35000元 25 1005
4 of the more than 9000 yuan to 35000 yuan 251005
5 逾越35000元至55000元 30 2755
5 of the more than 35000 yuan to 55000 yuan 302755
6 逾越55000元至80000元 35 5505
6 of the more than 55000 yuan to 80000 yuan 355505
7 逾越80000元 45 13505
In 7 more than 80000 yuan 4513505