Taxable income obtained by individuals (including income from wages and salaries obtained by individuals, the production and business income of individual industrial and commercial households, etc.) shall be subject to the object of the 11 taxable items. In addition to the income from wages and salaries is 3% ~ 45% of the 7 over the progressive tax rate, individual industrial and commercial households (Note: individual proprietorship enterprises and partnership enterprises, investors CF execution) production, operating income and the enterprises and institutions contracted or leased operating income for 5% ~ 35% of five levels of progressive tax rate outside, the rest of the income are applicable tax rate of 20%. Since September 1, 2011, wage and salary income minus expenses standard from 2000 yuan per month increased to 3500 yuan per month.
The tax period is:
Deducted from each taxpayer taxpayers and monthly payable tax, in the first 15 days of the following month the state treasury;
Individual industrial and commercial households income from production and business operations of the payable taxes, on an annual basis, months in advance, the end of the year 3 months Huisuanqingjiao, retreat more fill less;
For enterprises and institutions of the contracted or leased operation income payable taxes, on an annual basis, within 30 days after the end of the year paid into the state treasury;
Income from overseas China, within 30 days after the end of the year, will pay tax to the state treasury. In the year 120 thousand yuan or more, the taxpayer shall, within 3 months after the end of the year, make a tax return to the tax authorities.