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个人所得税如何核算]
1.Calculate taxable income: taxable income is calculated by subtracting deductions from the sum of all income.
2. Apply a tax rate to the taxable income: according to the taxable income, to find out the corresponding rate on Chinese tax rate table.
3. Calculate tax payable: tax payable is obtained by applying the tax rate to the taxable income.
4. Deduct pre-tax deductions: the tax reduction, such as a single allowance, may be deducted from the tax payable.
5. Calculate personal income tax: the personal income tax is the amount of money remaining after the pre-tax deductions have been made.
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