Online Personal Income Tax Calculator (2011 Edition)

I. Collection scope

Income from the production and operation of individual industrial and commercial households refers to:

(1) The income obtained by individual industrial and commercial households from engaging in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries for production and operation;

(2) The income obtained by individuals who have been approved by the relevant departments and obtained a license to engage in running schools, medical treatment, consulting and other paid service activities;

(3) The income obtained by other individuals from engaging in the production and operation of individual industrial and commercial households;

(4) The various taxable incomes related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.

II. Tax rate

【Explanation 1】The tax-inclusive and non-tax-inclusive thresholds listed in this table are all calculated according to the tax law by deducting costs, expenses, and losses from the total income of each tax year.

【Explanation 2】The tax-inclusive threshold is applicable to the production and operation income of individual businesses and the income from the operation and lease operation of enterprises and institutions that the taxpayer bears the tax; the non-tax-inclusive threshold is applicable to the income from the operation and lease operation of enterprises and institutions that others (units) pay the tax on behalf of.

【Explanation 3】If an investor establishes two or more enterprises (including participating in the establishment), at the end of the year, the taxable income obtained from all enterprises should be summarized, and the applicable tax rate should be determined to calculate and pay personal income tax.

III. Calculation of Taxable Income and Tax Payable

Taxable Income = Total income of each tax year - Costs, expenses, and losses

Tax Payable = Taxable Income × Applicable tax rate - Quick deduction number

The above tax calculation method is applicable to individual businesses under the account inspection collection method and is not applicable to individual businesses under the fixed collection method.

I. Collection Scope

The Chinese characters in the provided text are translated into English as follows, with the rest of the text remaining unchanged: For the income from **contractual management and lease management** of enterprises and institutions, it refers to the income obtained by individuals through **contractual management, lease management**, subcontracting, and subletting, including the income of wages and salaries obtained by individuals on a monthly or per-time basis.

(1) The income from the **contractual management and lease management** of enterprises and institutions must be the income that the contractor or lessee has the right to the operating results of the enterprises and institutions. The contractor or lessee, according to the provisions of the contract (agreement), only pays a certain fee to the contracting or leasing party, and the operating results belong to their income.

(2) If the contractor or lessee does not have ownership of the enterprise's operating results and only obtains a certain income according to the provisions of the contract (agreement), their income is taxed under the category of wages and salaries.

(3) After the enterprise implements individual **contractual management and lease management**, if the industrial and commercial registration is changed to an individual business, it should be planned to pay personal income tax according to the category of production and business income of individual businesses.

(4) The income from **contractual management and lease management** includes the income of wages and salaries obtained by individuals on a monthly or per-time basis.

II. Tax Rate

Enterprises and Institutions **Contractual Management and Lease Management** Income Tax

III. Calculation of Taxable Income and Tax Payable

(1) Taxable Income

The income from **contractual management and lease management** of enterprises and institutions is the balance after deducting necessary expenses from the total income of each tax year, which is the taxable income. The total income refers to the business profits and income of wages and salaries that the taxpayer receives according to the **contractual management and lease management** contract. If the individual's **contractual management and lease management** income includes both the nature of wages and salaries and production and business, but considering that the individual receives business profits according to the **contractual management and lease management** contract, the production and business costs involved, the deduction of "necessary expenses" stipulated by the personal income tax law is to deduct 3500 yuan per month, which actually deducts the equivalent of an individual's livelihood and other expenses. The calculation formula is:

Taxable Income = Total income of individual **contractual management and lease management** - 3500 yuan per month

During the period of lease and **contractual management**, according to the relevant provisions of the enterprise income tax, "if the name of the leased enterprise is not changed after the lease management, the industrial and commercial registration is not changed, and the business still carries out production and business activities in the name of the leased enterprise, regardless of how the leased enterprise and the lessee distribute the operating results, the leased enterprise is the taxpayer." That is, after paying the enterprise income tax according to the relevant provisions of the enterprise income tax, then calculate and pay the personal income tax according to the regulations of individual **contractual management and lease management** income.

(2) Method of calculating the tax payable

The income from contractual management and lease management excess of enterprises and institutions is subject to a five-level progressive tax rate, and the tax payable is calculated based on the applicable tax rate of the taxable income. The calculation formula is:

Tax payable = Taxable income × Applicable tax rate - Quick deduction number

Example: Xiao Li contracted a certain store in 2023, with a contract period of 1 year, and obtained an operating income of 4,000 yuan. In addition, Zhang also receives a salary from the store every month, 3,000 yuan per month. Calculate the personal income tax that Zhang should pay for the whole year.

Solution:

(1) Annual taxable income = (4,000 + 12 × 3,000) - 12 × 3,500 = 34,000 (yuan)

(2) Annual personal income tax payable = 34,000 × 30% - 4,250 = 5,950 (yuan)

Taxpayers who implement contracting or leasing operations should calculate their taxes based on the income from contracting or leasing operations for each tax year. If taxpayers obtain income from contracting or leasing operations several times within a year, they should prepay taxes each time they obtain income from contracting or leasing operations, and settle accounts at the end of the year, with excess refunds and insufficient supplements. If the taxpayer's contracting or leasing period is within a tax year and the operation is less than 12 months, the actual contracting or leasing period should be used as a tax year for tax calculation. The calculation formula is:

Taxable income = The annual contracting or leasing income - (3,500 × the actual number of months of contracting or leasing in the year)

Tax payable = Taxable income × Applicable tax rate - Quick deduction number

Example: Xiao Li started contracting a unit's storefront from May 1, 2023, and after a five-month operating period, obtained a total operating income of 200,000 yuan, and the total amount of expenses related to the operating income allowed to be deducted is 100,000 yuan. Calculate the personal income tax payable for the individual's contracting income.

Solution:

(1) Contracting income = 200,000 - 100,000 = 100,000 (yuan)

(2) Contracting taxable income = 100,000 - 3,500 x 5 = 82,500 (yuan)

(3) Personal income tax payable for contracting income = 82,500 x 35% - 6,750 = 22,125 (yuan)

I. Scope of Collection

Royalties income refers to the income obtained by an individual for the publication or publication of their literary (or photographic, calligraphic, and other) works in the form of books, newspapers, etc. It includes income from royalties and reprints. After the author's death, the person who obtains the royalties for their posthumous works is still subject to personal income tax on royalties income. The "works" mentioned here refer to works that can be published or published in the form of books, newspapers, including text, images, music scores, etc.

II. Tax Rate

Royalties income is subject to a proportional tax rate of 20%, and the tax payable is reduced by 30%, so the actual tax rate is 14%.

III. Calculation of Taxable Income and Tax Payable

Royalties income is calculated based on the balance after deducting a fixed amount or rate of expenses from the income obtained by an individual each time. If the income each time does not exceed 4,000 yuan, deduct 800 yuan of expenses; if it exceeds 4,000 yuan, deduct 20% of the expenses, and the balance is the taxable income.

1. If the income each time does not exceed 4,000 yuan

Tax payable = Taxable income × Applicable tax rate

Or Tax payable = (Income each time - 800) × 20%

Actual tax payable = Tax payable × (1 - 30%)

2. If the income each time exceeds 4,000 yuan

Tax payable = Taxable income × Applicable tax rate

Or Tax payable = Income each time × (1 - 20%) × 20%

Actual tax payable = Tax payable × (1 - 30%)

I. Scope of Collection

Royalty income refers to the income obtained by an individual from providing the right to use patents, trademarks, copyrights, non-patent technology, and other franchises; among them, the income obtained from providing the right to use copyrights does not include income from remuneration for manuscripts. The income obtained by an author from publicly auctioning (bidding) the original manuscript or a copy of his literary work should be levied personal income tax under the category of royalty income. Screenplay authors obtain script usage fees from film and television production units, without distinguishing whether the user of the script is their employer, and are uniformly levied personal income tax under the category of royalty income. Income obtained by non-unit personnel in cooperation with news and publishing unit personnel for topics or academic papers that have not been published but have been obtained from the cooperative unit, as well as personal income from patent compensation, etc., should be levied personal income tax under the category of royalty income. II. Tax Rate Royalty income is subject to a proportional tax rate of 20%. III. Calculation of Taxable Income and Tax Payable Royalty income is based on the income obtained from the transfer of the right to use or ownership as one time. The balance after deducting the prescribed expenses from the income obtained by an individual each time is the taxable income. If the income each time does not exceed 4,000 yuan, deduct 800 yuan of expenses; if it is more than 4,000 yuan, deduct 20% of the expenses, and the balance is the taxable income. 1. If the income each time does not exceed 4,000 yuan Tax payable = Taxable income × Applicable tax rate Or Tax payable = (Income each time - 800 yuan) × 20% 2. If the income each time exceeds 4,000 yuan Tax payable = Taxable income × Applicable tax rate Or Tax payable = Taxable income × (1 - 20%) × 20%

IV. Regarding the Determination of "Times"

Income from royalties is considered one time for each permit of a special right. If the income from this transfer is paid in installments, all installments should be added together as one time, that is, the combined income is subject to personal income tax.

Income from property leasing is subject to a 20% proportional tax rate

Preferential Policy: For personal income from property leasing of residential housing at market prices, personal income tax is temporarily levied at a rate of 10% from January 1, 2001.

I. Scope of Collection

Interest, dividends, and bonus income refers to the income obtained by an individual from having a creditor's right or equity, such as interest, dividends, and bonuses.

Interest refers to the income obtained by an individual from having a creditor's right, including deposit interest, loan interest, and various bond interests. According to tax regulations, individuals are exempt from personal income tax for purchasing national treasury bonds and financial bonds issued by the state, and the income from personal savings interest is temporarily exempt from personal income tax.

Dividends and bonuses refer to the dividends and bonuses obtained by an individual from having equity. The interest paid for each share according to a certain ratio is called a dividend; the profits that a company or enterprise should distribute, distributed according to shares, are called a bonus. Except for other provisions, interest, dividends, and bonus income should all be subject to personal income tax.

II. Tax Rate

Interest, dividends, and bonus income are subject to a 20% proportional tax rate.

III. Calculation of Taxable Income and Tax Payable

Interest, dividends, and bonus income are based on the individual's income amount for each payment, without deducting any expenses.

Tax Payable = Taxable Income × Applicable Tax Rate = Income Amount per Payment × 20%

IV. Determination of "Times"

Interest, dividends, and bonus income are determined as one time for each payment of interest, dividends, or bonuses made by the payer or individual.

I. Scope of Collection

Windfall income refers to income from personal awards, lottery wins, and other windfall gains. One-time reward income obtained by individuals from provincial-level people's governments and their affiliated departments for outstanding contributions in various industries (regardless of the source of the bonus) also falls within the scope of windfall income taxation.

II. Tax Rate

Windfall income is subject to a proportional tax rate of 20%.

III. Calculation of Taxable Income and Tax Payable

Windfall income is based on the income received by the individual each time as the taxable income, without deducting any expenses. Each time the income is received, it is considered a single instance.

Tax payable = Taxable income × Applicable tax rate = Income per time × 20%

IV. Example

Question: Chinese citizen Zhang San won a prize in December 2023, obtaining a windfall income of 20,000 yuan. How much personal income tax should the paying unit withhold and pay on behalf of the individual?

Analysis: For the distribution of windfall income, the unit should withhold and pay the following personal income tax on behalf of the individual:

Withheld personal income tax = 20,000 × 20% = 4,000 (yuan)