My salary is 10 thousand yuan. How much personal income tax do I have to pay?

Personal income tax paid according to the new tax law is: 290 yuan.

Taxable amount = (10000.00-5000.00-0.00) *10%-210 = 290.00.

The new tax law will take effect on1October 65438+2009+ 1 day, and the latest tax threshold and tax rate will take effect on1October 65438+20 18.

According to the provisions of the new tax law, from 20 1 810/0 month1to 201812 February 3 1, the income from taxpayers' wages and salaries is subject to the individual income tax rate.

Extended information does not belong to the scope of tax-free welfare expenses, and should be incorporated into wages and salaries to collect personal income tax:

(a) all kinds of subsidies and subsidies paid to individuals from welfare funds and trade union funds that exceed the proportion or base set by the state;

(2) Subsidies and allowances paid to employees from welfare funds and trade union funds;

(3) The expenses that the unit buys cars, houses, computers, etc. for individuals are not temporary living difficulties subsidies.

Pay special attention to

Overtime pay should be incorporated into wage income and taxed according to law.

In a tax year, the preferential algorithm of one-time bonus is only allowed to be used once for each taxpayer.

Units set up offices in other places to recruit people from the local area. These people live in the local area, their housing situation and insurance level should meet local standards, and social wages should be calculated according to government standards.

The compensation paid to workers shall be implemented in accordance with the Notice on Exemption of Individual Income Tax from One-time Compensation Income Obtained by Individuals and Employers after Dissolution of Labor Relations (Caishui [2006 54 38+0] 157No.).

In the month when the year-end one-time bonus is paid, if the employee's wage income in that month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the one-time bonus for the whole year shall be determined in accordance with the prescribed method.

References:

Baidu encyclopedia-personal income tax