How to calculate 6 tax points
Recently, personal income tax calculation has become a hot topic, especially the calculation method of "six tax points". This article will analyze in detail the calculation methods of the six tax points, and combine it with structured data to help readers better understand.
1. What are the 6 tax points?
The 6 tax points usually refer to the 6 tax brackets of personal income tax, which are applicable to taxpayers with different income levels. The following is the personal income tax rate table for 2023:
| series | Annual taxable income | Tax rate (%) | quick calculation deductions |
|---|---|---|---|
| 1 | Not exceeding NT$36,000 | 3 | 0 |
| 2 | 36,000-144,000 yuan | 10 | 2,520 |
| 3 | 144,000-300,000 yuan | 20 | 16,920 |
| 4 | 300,000-420,000 yuan | 25 | 31,920 |
| 5 | 420,000-660,000 yuan | 30 | 52,920 |
| 6 | More than 660,000 yuan | 35 | 85,920 |
2. How to calculate the personal income tax for the 6 tax points?
The formula for calculating personal income tax is:Tax payable = taxable income × tax rate - quick deduction. The following are the specific calculation steps:
1.Determine taxable income: Annual income minus the threshold (60,000 yuan) and special deductions (such as social security, provident fund, etc.).
2.Find the corresponding tax rate and quick deduction amount according to the tax rate table: Refer to the table above.
3.Substitute into the formula to calculate: For example, if a taxpayer’s taxable income for the whole year is 200,000 yuan, a 20% tax rate is applicable, and the quick calculation deduction is 16,920 yuan.
| taxable income | tax rate | quick calculation deductions | tax payable |
|---|---|---|---|
| 200,000 yuan | 20% | 16,920 yuan | 200,000×20% - 16,920 = 23,080 yuan |
3. Practical application cases of 6 tax points
The following are examples of personal income tax calculations for different income levels:
| full year income | Special deduction | taxable income | tax rate | tax payable |
|---|---|---|---|---|
| 100,000 yuan | 20,000 yuan | 100,000 - 60,000 - 20,000 = 20,000 yuan | 3% | 600 yuan |
| 500,000 yuan | 50,000 yuan | 500,000 - 60,000 - 50,000 = 390,000 yuan | 25% | 390,000×25% - 31,920 = 65,580 yuan |
4. How to plan reasonably to reduce tax burden?
1.Make full use of special additional deductions: Such as children’s education, continuing education, serious illness medical treatment, etc.
2.Reasonable distribution of income: Distribute income through year-end bonuses, labor remuneration, etc.
3.Invest in tax-free products: Such as national debt, insurance, etc.
5. Recent hot topics: continuation of preferential personal tax policies
In 2023, the state has continued a number of preferential personal tax policies, including separate tax calculation for year-end bonuses, tax reductions and exemptions for some industries, etc. Taxpayers need to pay attention to policy changes in a timely manner.
6. Summary
The calculation of the six tax points involves the comprehensive application of tax rates, quick calculation deductions and taxable income. Through reasonable planning and policy utilization, the tax burden can be effectively reduced. Taxpayers are advised to regularly understand the latest policies to ensure compliance with tax payments.
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