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工资所得税扣除标准是什么
释义
法律分析:
工资所得税扣除标准起征点为每月5000元,应纳税额=应纳税所得额×适用税率-速算扣除数。综合所得,适用百分之三至百分之四十五的超额累进税率。《中华人民共和国个人所得税法》第三条
个人所得税的税率:
(一)综合所得,适用百分之三至百分之四十五的超额累进税率(税率表附后);
(二)经营所得,适用百分之五至百分之三十五的超额累进税率(税率表附后);
(三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例税率,税率为百分之二十。
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更新时间:2026/1/31 22:51:43