The personal income tax rate is the ratio of personal income tax to taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard. The exemption amount will be raised from the current 3,500 yuan to 5,000 yuan, and the progressive tax rate will be 3% to 45%.
First, apply. Taxpayers who choose other tax declaration methods other than direct declaration (door-to-door declaration) according to their actual situation need to fill out the Application Form for Tax Declaration and apply to the competent tax authorities for tax declaration.
Second, acceptance and recognition. The competent tax authorities shall examine the application form for tax declaration and the attached materials submitted by taxpayers, and issue a Notice of Tax Matters to notify taxpayers if they meet the requirements. Do not meet the conditions, should indicate the reasons in the "tax declaration application approval form", returned to the taxpayer. Taxpayers who have not been approved shall, in principle, apply for tax declaration by direct (door-to-door) declaration.