deal! The latest and most complete tax rate table and withholding rate table for 2022

1. Overview

, Scope of Income

According to " The Individual Income Tax Law of the People's Republic of China ", the following personal income should be paid personal income tax :

(1) income from wages and salaries;

(2) labor services Remuneration income;

(3) Remuneration income;

(4) Royalties income;

(5) Business income; Income from transfer of property;

(9) Incidental income.

Income from wages and salaries for resident individuals; income from remuneration for labor services; income from author’s remuneration; The obligor withholds and prepays the tax on a monthly or one-time basis; if it is necessary to complete the settlement and payment, it shall complete the settlement and payment within the period from March 1 to June 30 of the following year of the income obtained.

Incomes from wages and salaries obtained by non-resident individuals; income from remuneration for labor services;

.Applicable tax rate The excess progressive tax rate of thirty-five (the tax rate table is attached);

(3) Interest, dividends, bonus income, property lease income, property transfer income and incidental income, the applicable proportional tax rate, the tax rate is 20%.

. Special circumstances

From January 1, 2019 to December 31, 2023 The comprehensive income obtained by individual residents, the annual comprehensive income does not exceed 120,000 yuan and needs to be settled and paid for supplementary taxes, or annual settlement and settlement Resident individuals can be exempted from the final settlement and payment of comprehensive income of individual income tax if the amount of tax payment does not exceed 400 yuan. When a resident individual obtains comprehensive income, there are circumstances where the withholding agent fails to withhold and prepay taxes according to law.

2. Scope of withholding obligations

The withholding agent refers to the unit or individual who pays the income to the individual.

(1) When the withholding agent pays the following income to an individual, it shall file a full withholding declaration for individual income tax.

, income from wages and salaries; Income from royalties;

, income from interest, dividends, bonuses;

, income from property lease;

, income from property transfer;

, incidental income.

%-45%

所得项目	扣缴方式	预扣/代扣税率
工资薪金所得	综合所得 预扣预缴	累计预扣法
劳务报酬所得	按月/按次 预扣预缴		0%-40%
稿酬所得		0%
特许权使用费所得		0%
利息、股息、红利所得	代扣代缴	按次		0%
财产租赁所得
财产转让所得
偶然所得
经营所得	自行预缴

（二）特殊情况的扣缴义务人

、个人股权转让所得个人所得税，以受让方为扣缴Obligator.The tax authority where the invested enterprise is located shall be the competent tax authority.

. For individual income tax on the transfer of restricted shares, the securities institution where the individual shareholder has opened an account shall be the withholding agent, and the tax authority where the securities institution is located shall be the competent tax authority.

. When an individual receives an annuity, the annuity custodian shall withhold and pay personal income tax.

. The personal income tax payable by the auction of personal property shall be withheld and paid by the auction unit, and shall be declared to the competent tax authority where the auction unit is located.

(3) Obligations of the withholding agent Within the 15th day of the month following the withholding of tax, the relevant information on all individuals (including individuals who are not required to pay individual income tax) to which they have paid income, the amount of income paid, deductions and amounts, and withholding tax shall be reported to the competent tax authority. The specific amount and total amount of the payment and other relevant tax-related information.

The withholding agent shall, in accordance with the regulations, handle the pre-tax deduction according to the special additional deduction information provided by the resident individual when the salary and salary income is withheld and prepaid monthly.

When a taxpayer obtains taxable income, he proposes to the withholding agent that he or she needs to enjoy the tax treaty treatment, and submits relevant information and materials.

The withholding agent shall report to the tax authority the changes in the relevant basic information reported by the taxpayer to the taxpayer in the next month when filing the withholding declaration.

If the withholding agent finds that the information provided by the taxpayer is inconsistent with the actual situation, it may request the taxpayer to make corrections. If the taxpayer refuses to revise, the withholding agent shall report to the tax authority.

If the taxpayer refuses the withholding agent to perform the withholding and payment obligation in accordance with the law, the withholding agent shall report to the tax authority in a timely manner.

(2) Summary declaration

When a listed company distributes dividends to shareholders and withholds and declares personal income tax on interest, dividends, and bonuses, the summary declaration method can be selected.

. Provide withholding information to taxpayers

The withholding agent who pays wages and salaries shall provide taxpayers with information such as their personal income and tax withheld within two months after the end of the year. If the taxpayer needs to provide the above information in the middle of the year, the withholding agent shall provide it.

A withholding agent who pays income other than wages and salaries shall, after withholding the tax, promptly provide the taxpayer with information such as his personal income and the tax that has been withheld.

. Special withholding

For resident individuals who have withheld and prepaid individual income tax from wages and salaries in the same unit every month during the previous complete tax year, and whose annual wages and salaries do not exceed 60,000 yuan, the withholding agent shall When deducting and prepaying the personal income tax from wages and salaries for the current year, the accumulated deduction expenses will be directly calculated and deducted at the annual rate of 60,000 yuan from January. That is, in the month when the taxpayer's cumulative income does not exceed 60,000 yuan, the individual income tax will not be withheld and prepaid for the time being; in the month when the taxpayer's cumulative income exceeds 60,000 yuan and subsequent months of the year, the individual income tax will be withheld and prepaid.

The withholding agent shall handle the withholding declaration for all employees in full according to the regulations, and indicate in the remarks column of the corresponding taxpayer in the "Individual Income Tax Withholding Declaration Form" that "declaration is made in each month of the previous year and the annual income does not exceed 6 million" words.

For resident individuals who withhold and prepay individual income tax on labor remuneration in accordance with the cumulative withholding method, the withholding agent shall follow the above provisions.

. Tax calculation

(1) Salary and salary income

. Resident taxpayers

When the withholding agent pays the resident individual salary and salary income, the withholding tax shall be calculated according to the cumulative withholding method and shall be processed on a monthly basis Withholding declaration.

The cumulative withholding method refers to that when the withholding agent withholds the prepaid tax within a tax year, the taxpayer shall deduct the accumulated tax-exempt income, accumulated deduction expenses, The balance after the cumulative special deduction, the cumulative special additional deduction and the cumulative other deductions determined in accordance with the law is the cumulative withholding taxable income , and the individual income tax withholding rate Table 1 (see attachment) is applicable to calculate the cumulative withholding taxable income. After deducting the accumulated tax reduction and tax withholding and the accumulated withholding tax, the balance is the current withholding tax. When the balance is negative, no tax refund will be made for the time being. When the balance is still negative after the end of the tax year, the taxpayer shall make the annual settlement of comprehensive income and make up for the excess tax.The specific calculation formula of

is as follows:

The amount of withholding tax to be withheld in the current period = (cumulative withholding taxable income × withholding rate - Quick deduction ) - cumulative tax reduction - cumulative withholding tax

Cumulative withholding and prepaid taxable income = Cumulative income - Cumulative tax-exempt income - Cumulative deductions - Cumulative special deductions - Cumulative special additional deductions - Cumulative other deductions determined according to law Calculated by multiplying the number of months of employment of the taxpayer in the unit up to this month in the current year.

(1)One-time annual bonus

Resident individuals receive a one-time annual bonus, which is in line with the Notice of the State Administration of Taxation on Adjusting the Methods of Calculating and Collecting Individual Income Tax for Individuals Obtaining One-time Annual Bonuses (Guo Shui Fa [2005] 9), before December 31, 2023, will not be included in the comprehensive income of the year, and the amount obtained by dividing the annual one-time bonus income by 12 months, is in accordance with the "Revision of the Individual Income Tax Law of the Ministry of Finance and the State Administration of Taxation." The “Notice on Issues Concerning the Connection of Preferential Policies” (Cai Shui [2018] No. 164) (hereinafter referred to as Circular 164) is the monthly converted comprehensive income tax rate table (hereinafter referred to as the monthly tax rate table) to determine the applicable tax rate and quick deduction , tax is calculated separately. The calculation formula is:

Tax payable = annual one-time bonus income × applicable tax rate - quick deduction

From January 1, 2024, residents who receive a one-time annual bonus shall be included in the comprehensive income of the year to calculate and pay individual income tax.

(2) Annual performance salary deferred cashing income and tenure incentives for the heads of central enterprises As stipulated in the Notice on the Collection of Individual Income Tax for Term Rewards (Guo Shui Fa [2007] No. 118), before December 31, 2023, the one-time bonus for the whole year shall be implemented; the policies after January 1, 2024 shall be clarified separately.

(3) Equity incentives for listed companies

Resident individuals obtain equity incentives such as stock options, stock appreciation rights, restricted stocks, and equity awards (hereinafter referred to as equity incentives), which are in line with the "Individual Income Tax Collection on Individual Stock Option Income by the Ministry of Finance and the State Administration of Taxation" Circular on Issues" (Cai Shui [2005] No. 35), "Notice of the Ministry of Finance and State Administration of Taxation on Issues Concerning the Collection of Individual Income Tax on Income from Stock Appreciation Rights and Income from Restricted Stocks" (Cai Shui [2009] No. 5), "State Administration of Taxation of the Ministry of Finance" Article 4 of the Circular of the State Administration of Taxation on Extending the Relevant Taxation Pilot Policies of the National Independent Innovation Demonstration Zone to the Nationwide Implementation (Cai Shui [2015] No. 116), "The Ministry of Finance and the State Administration of Taxation on Improving the Income Tax Policies for Equity Incentives and Technological Investments" Notice (Cai Shui [2016] No. 101) Article 4 (1) of the relevant conditions, before December 31, 2022, will not be incorporated into the comprehensive income of the year, and the full amount of the comprehensive income tax rate table will be applied separately. pay taxes. The calculation formula of is:

Taxable amount = share-based incentive income × applicable tax rate - quick deduction

The equity incentive policy after January 1, 2023 will be clarified separately.

(4) Individuals receive enterprise annuity, occupational annuity

Individuals reach the retirement age stipulated by the state, and the enterprise annuity and occupational annuity they receive are in line with the "Individual Income Tax on Enterprise Annuities, Occupational Annuities, and Occupational Annuities" According to the Notice on Issues (Cai Shui [2013] No. 103), is not included in comprehensive income, and the full amount of tax payable is calculated separately. Among them, the monthly tax rate table shall be used to calculate and pay taxes; for quarterly collections, the average apportionment shall be included in each month, and the monthly tax rate table shall be applied to calculate and pay taxes according to the monthly collection amount; .

The funds in an annuity personal account that an individual receives in one lump sum due to leaving the country to settle down, or the annuity personal account balance received in one lump sum by his or her designated beneficiary or legal heir after the death of the individual, shall be calculated and taxed according to the comprehensive income tax rate table. For individuals who receive the funds or balance of the annuity personal account at one time except for the above-mentioned special reasons, the monthly tax rate table shall be used to calculate and pay taxes.

(5) One-time compensation income for termination of labor relationship The part within 3 times of the salary is exempt from personal income tax; the part exceeding 3 times the amount is not included in the comprehensive income of the year, and the comprehensive income tax rate table is applied separately to calculate the tax.

(6) One-time compensation income for early retirement

The one-time subsidy income obtained by an individual going through early retirement procedures shall be equally apportioned according to the actual number of years between the early retirement procedures and the statutory retirement age, and the applicable tax rate and quick deduction shall be determined. number, applies the comprehensive income tax rate table separately to calculate the tax. calculation formula:

Tax payable = {[(one-time subsidy income ÷ actual annual number of early retirement procedures to legal retirement age ) - expense deduction standard] × applicable tax rate - quick calculation deduction} × going through early retirement procedures Actual number of years to legal retirement age The months between the retirement ages are averaged, and the “salaries and salaries” of the current month are combined with the deduction standard for the current month’s expenses, and the applicable tax rate is determined based on the balance. The one-time income, minus the deduction standard for expenses, is calculated and levied at the applicable tax rate for individual income tax.

(8) Policy on the sale of houses to employees at low prices by units According to Article 2 of the Circular on Individual Income Tax Issues Concerning the Sale of Houses by Employees (Cai Shui [2007] No. 13), is not included in the comprehensive income of the current year, and the amount obtained by dividing the difference income by 12 months shall be determined and applied according to the monthly tax rate table. Tax rates and quick deductions are calculated separately for tax . The calculation formula is:

Tax payable = The difference between the actual purchase price paid by the employee and the purchase or construction cost price of the house × Applicable tax rate - Quick calculation deduction From December 1st to December 31st, 2023, foreign individuals who meet the conditions of resident individuals can choose to enjoy the special additional deduction for individual income tax, or they can choose to follow the "Notice of the Ministry of Finance and the State Administration of Taxation on Several Policies on Individual Income Tax" ( Caishui [1994] No. 20), the Circular of the State Administration of Taxation on Issues Concerning the Implementation of Individual Income Tax Exemptions for Foreign Individuals Obtaining Subsidies (Guo Shui Fa [1997] No. 54) and the Ministry of Finance and the State Administration of Taxation on Foreign Individuals Obtaining Hong Kong and Macao Areas The Notice on the Collection and Exemption of Individual Income Tax on Housing and Other Subsidies (Cai Shui [2004] No. 29) stipulates that one can enjoy the preferential policies of tax exemption for housing subsidies, language training fees, children's education fees, etc., but not at the same time. Once a foreign individual is selected, it cannot be changed within a tax year.

From January 1, 2024, foreign individuals will no longer enjoy the preferential tax exemption policy for housing subsidies, language training fees, and children's education subsidies, and should enjoy special additional deductions according to regulations.

. For non-resident taxpayers

For the salary and salary income of non-resident individuals, the balance after deducting the expenses of RMB 5,000 per month shall be the taxable income; tax amount.

The method of tax withholding for non-resident individuals within a tax year remains unchanged. When the individual resident conditions are met, the withholding agent shall be informed of the changes in the basic information. After the end of the year, final settlement shall be handled in accordance with the relevant regulations for resident individuals.

(2) Income from remuneration for labor services, income from author's remuneration, and income from royalties Or withholding and prepaying tax on a monthly basis:

Income from remuneration for labor services, income from author's remuneration, and income from royalties shall be the balance after deducting expenses from the income; among them, the amount of income from author's remuneration shall be calculated at 70% .

Deduction of expenses: When withholding and prepaid taxes, if the income from labor remuneration, author's remuneration, and royalties does not exceed 4,000 yuan each time, the deduction fee shall be calculated as 800 yuan; each time the income is 4,000 yuan For the above, the deduction of expenses shall be calculated as 20% of the income.

Taxable income: income from remuneration for labor services, income from author's remuneration, income from royalties, and withholding and prepaying taxable income is calculated by taking the amount of each income as the withholding and prepaying taxable income.Income from labor service remuneration is applicable to individual income tax withholding rate Table 2 (see appendix), and income from author’s remuneration and royalties are applicable to a proportional withholding rate of 20%.

When a resident individual handles the final settlement of annual comprehensive income, the income from remuneration for labor services, author's remuneration, and royalties shall be calculated according to the law, and it shall be incorporated into the annual comprehensive income to calculate the tax payable.

Special circumstances: Insurance salespersons, Security brokersCommission income calculation

The commission income obtained by insurance salespersons and securities brokers belongs to labor service remuneration, and is calculated by deducting 20% ​​of the expenses from the income excluding VAT. The balance is the amount of income. After deducting the cost of business development and additional taxes from the amount of income, it will be incorporated into the comprehensive income of the year to calculate and pay individual income tax. Insurance salespersons and securities brokers' business development costs are calculated at 25% of their income.

When the withholding agent pays commission income to insurance salesmen and securities brokers, the withholding tax shall be calculated according to the cumulative withholding method. (See the calculation method of resident taxpayer's salary and salary income)

[Remarks] The final settlement and payment of the income from labor remuneration, author's remuneration, and royalties obtained by individual residents

Calculation of annual final settlement and payment of the above three items There is a difference in the method and calculation of withholding tax. The main differences are:

First, the calculation method of the income is different.

In the case of annual final settlement and payment, the amount of income is the balance after deducting 20% ​​of the expenses; the amount of income in the case of withholding and prepayment is the balance after deducting the expenses for each income. If the income is more than 4,000 yuan, the cost will be calculated as 800 yuan; if the income is more than 4,000 yuan each time, the cost will be calculated at 20%.”

The second is a different deductible item.

The above-mentioned three items of income and income from wages and salaries of resident individuals belong to comprehensive income, and the total income of the four items shall be deducted from the expenses of RMB 60,000, as well as special deductions, special additional deductions and other deductions determined in accordance with the law when the annual final settlement is made. The remaining balance is the taxable income. According to the Individual Income Tax Law and the implementing regulations, special additional deductions will not be deducted for the time being when the above three items of income are routinely withheld and prepaid.

The third is that the applicable tax rate/withholding rate is different.

When the annual final settlement is made, all incomes will be combined with an excess progressive tax rate ranging from 3% to 45%; when withholding and prepayment, the personal income tax withholding rate table 2 is applicable to the income from labor services. A proportional withholding rate of 20 percent applies to royalties.

A resident individual obtains income from remuneration for labor services, income from author's remuneration, and income from royalties, and shall provide relevant information to the tax authority when finalizing and paying, deducting special additional deductions.

. When non-resident taxpayers

withholding agents pay non-resident individuals income from remuneration for labor services, income from author's remuneration and income from royalties, they shall withhold and pay taxes on a monthly or per-time basis according to the following methods:

Income from remuneration for services , author's remuneration, and royalties, the taxable income shall be the amount of each income, and the taxable amount shall be calculated by applying the personal income tax rate table 3 (see appendix). Income from labor service remuneration, income from author's remuneration, and income from royalties shall be the amount of income after deducting 20% ​​of the expenses; among them, the amount of income from author's remuneration shall be calculated by deducting 70%.

When a non-resident individual meets the individual resident requirements, the settlement and payment shall be processed in accordance with the relevant regulations on individual resident after the end of the year.

(3) Income from interest, dividends, bonuses, property lease income, property transfer income, and incidental income Or withhold taxes on a monthly basis. The calculation formula is as follows:

The amount of tax to be withheld in the current period = taxable income × tax rate

(4) Tax calculation time of the paid income The income is one-time; if it belongs to the continuous income of the same project, the income obtained within one month is regarded as one-time.

Incomes from property leasing shall be calculated as one-time income within one month.

The income from interest, dividends, and bonuses shall be calculated as one-time income from the payment of interest, dividends, and bonuses.

Incidental income, each time the income is obtained once.

[attached Tax rate table]

1. Residents’ personal salary and salary income withholding rate table For income from royalties, the amount of each time of income shall be the withholding and prepaid taxable income, and shall be used to calculate the withholding and prepaid tax.

Amount of income: Income from labor remuneration, income from author's remuneration, and royalties shall be the income after deducting expenses from 's income; Among them, the amount of income from author's remuneration is calculated by reducing 70%.

Deduction of expenses: When withholds and prepaid taxes, if the income from labor remuneration, author's remuneration, and royalties does not exceed 4,000 yuan each time, the deduction fee shall be calculated as 800 yuan; If it is more than 4,000 yuan, the deduction of expenses shall be calculated as 20% of the income.

(1) Table of withholding rate of resident personal labor remuneration income

(2) 20% proportional withholding rate applies to resident personal author's remuneration and royalties.

. Comprehensive income tax rate table

Comprehensive income refers to the salaries and salaries obtained by individual residents; labor remuneration; author's remuneration and royalties. Tax rate (refer to the above-mentioned 1 and 2 for the withholding rate table).

Note: 1. The annual taxable income mentioned in this table refers to the comprehensive income obtained by individual residents in accordance with the provisions of Article 6 of the Individual Income Tax Law of the People's Republic of China. And the balance after special deductions, special additional deductions and other deductions determined by law.

. Income from wages and salaries obtained by non-resident individuals; income from remuneration for labor services; income from author's remuneration and income from royalties shall be calculated on a monthly basis according to this table.

. Income from wages and salaries of non-resident individuals; income from remuneration for labor services; income from author’s remuneration; income tax rate table for royalties Taxable income; income from remuneration for labor services, income from author's remuneration, and income from royalties, the amount of each income is the taxable income. Income from labor service remuneration, income from author's remuneration, and income from royalties shall be the amount of income after deducting 20% ​​of the expenses; among them, the amount of income from author's remuneration shall be calculated by deducting 70%.

V. Operating Income Tax Rate Table

The excess progressive tax rate of 5% to 35% applies to operating income.

Note: The annual taxable income mentioned in this table refers to the balance after deducting costs, expenses and losses from the total income of each tax year in accordance with Article 6 of the Individual Income Tax Law of the People's Republic of China.

. Income from interest, dividends and bonuses; income from property lease; income from property transfer; ten. (This tax rate applies to both resident individuals and non-resident individuals)

7. Calculation of personal income tax for year-end bonuses , the amount obtained by dividing the annual one-time bonus income by 12 months, according to the comprehensive income tax rate table converted on a monthly basis, to determine the applicable tax rate and quick calculation deduction, and calculate the tax separately. The calculation formula is: Taxable amount = annual one-time bonus income × applicable tax rate - quick deduction

Source: State Administration of Taxation, Mei Song talks about tax, Uncle Cat talks about tax