How to calculate the income from remuneration?

The taxable income is the income obtained by an individual every time, and the balance after deducting the prescribed expenses according to the quota or quota rate. If the income does not exceed 4,000 yuan each time, the expenses will be deducted according to the quota 800 yuan; If the income exceeds 4,000 yuan each time, 20% of the expenses will be deducted according to a fixed proportion. If the proportional tax rate of 20% is applied and the corresponding tax rate is reduced by 30% according to the regulations, the actual tax rate is 14%, and the calculation formula is: (1) If the income does not exceed 4,000 yuan each time, the tax payable is = (income per time-800) × 20 %× (1-. (2) Income of more than 4,000 yuan each time: tax payable = income per time × (1-20%) × 20% × (1-30%).

legal ground

Article 6 of the Individual Income Tax Law of People's Republic of China (PRC)

Calculation of taxable income: 1. Income from wages and salaries is taxable income after deducting expenses of 3500 yuan from monthly income. Two, individual industrial and commercial households' income from production and operation, the balance of the total income in each tax year after deducting costs, expenses and losses, is the taxable income. Three, enterprises and institutions contracted and leased business income, with the total income of each tax year, after deducting the necessary expenses, the balance of taxable income. Four, income from labor remuneration, royalties, property rental income, each income does not exceed 4000 yuan, minus 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. Five, the income from the transfer of property, the balance of the income from the transfer of property after deducting the original value of the property and reasonable expenses is the taxable income. Six, interest, dividends, bonus income, accidental income and other income, for each taxable income. Individual donations to education and other public welfare undertakings shall be deducted from taxable income in accordance with relevant regulations of the State Council. For taxpayers who have no domicile in China but get income from wages and salaries, and taxpayers who have domicile in China but get income from wages and salaries outside China, additional deductions can be determined according to their average income level, living standard and exchange rate changes. The applicable scope and standard of additional deduction shall be stipulated by the State Council.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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