中國個人所得稅起征點將提高至人民幣3,500元
全國人民代表大會常務委員會關於修改〈中華人民共和國個人所得稅法〉的決定》已由中華人民共和國第十一屆全國人民代表大會常務委員會第二十一次會議於2011年6月30日通過,現予公佈,自2011年9月1日起施行。於2011年9月1日起,每月工資、薪金所得收入額減除費用為三千五百元,餘額為應納稅所得額。工資、薪金所得,適用超額累進稅率,稅率為百分之三至百分之四十五。
個人所得稅稅率表(工資、薪金所得適用)修改為:
級數 | 全月應納稅所得額 (RMB) | 稅率(%) |
1 | 不超過1,500元的 | 3% |
2 | 超過1,501元至4,500元的部分 | 10% |
3 | 超過4,501元至9,000元的部分 | 20% |
4 | 超過9,001元至35,000元的部分 | 25% |
5 | 超過35,001元至55,000元的部分 | 30% |
6 | 超過55,001元至88,000元的部分 | 35% |
7 | 超過88,001元的部分 | 45% |
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