Javascript 2012 personal income tax calculation method

With the development of the economy and the progress of society, personal income tax has become a very important tax system. Every year, many people need to pay personal income tax to the state. And among them, JavaScript programmers are no exception. In this article, we will introduce the calculation method of personal income tax in 2012, and focus on how JavaScript programmers calculate personal income tax.

2012 Basic Information on Personal Income Tax

As a JavaScript programmer, we first need to understand some basic background information. According to the "Notice on the Release of the Interim Measures for the Calculation of Comprehensive Personal Income Tax and Related Issues" issued by the State Administration of Taxation (State Administration of Taxation Announcement No. 40, 2011), the personal income tax rates in 2012 are as follows:

• Level: 1, tax rate: 3%, quick deduction: 0 yuan;
• Level: 2, tax rate: 10%, quick deduction: 210 yuan;
• Level: 3, tax rate: 20%, quick deduction: 1410 yuan;
• Level: 4, tax rate: 25%, quick deduction: 2660 yuan;
• Level: 5. Tax rate: 30%, quick calculation deduction: 4410 yuan;
• level: 6, tax rate: 35%, quick calculation deduction: 7160 yuan;
• level: 7, tax rate: 45%, quick calculation deduction: 15,160 yuan.

For the convenience of calculation, we assume that the monthly income of a JavaScript programmer is 10,000 yuan and does not have any other income or expenses. Then, through the following steps, we will calculate his personal income tax.

Step one: Calculate pre-tax salary

Pre-tax salary refers to the total income before personal income tax is calculated. In our example, the JavaScript programmer's monthly income is 10,000 yuan, so his pre-tax salary is 10,000 × 12 = 120,000 yuan.

Second step: Calculate deduction expenses

According to the "Individual Income Tax Law Implementation Regulations", the individual's deduction expenses are 3,500 yuan per month, but before 2012, there may be some Different regulations. If your deductions differ from our example, make adjustments based on your actual situation. In the JavaScript programmer's example, the deduction is 3,500 yuan × 12 = 42,000 yuan.

Step 3: Calculate taxable income

Taxable income refers to the tax base calculated based on personal salary income and deducted expenses. In the JavaScript programmer's example, the taxable income is 120,000 - 42,000 = 78,000 yuan.

Step 4: Calculate personal income tax

Through the previous calculations, we have obtained the taxable income of JavaScript programmers. Next, we use the tax rate table to calculate the personal income tax he needs to pay.

Based on the tax rate table, we divide taxable income into several different levels. In the JavaScript programmer's example, his taxable income is 78,000 yuan, so:

• In level 1, the tax rate is 3% and the taxable income is 0 yuan, so no Personal income tax needs to be paid;
• In level 2, the tax rate is 10%, and the taxable income is 1,500 yuan, so personal income tax needs to be paid 1,500 × 10% - 210 = 90 yuan;
• In level 3, the tax rate is 20%, and the taxable income is 4500 yuan, so the personal income tax is 4500 × 20% - 1410 = 390 yuan;
• In level 4, the tax rate is 25 %, the taxable income is 9,000 yuan, so the personal income tax required is 9,000 × 25% - 2,660 = 1,790 yuan.

Therefore, JavaScript programmers need to pay personal income tax of 1,490 yuan to the state in 2012.

Conclusion

As a JavaScript programmer, it is your obligation and responsibility to participate in national economic construction and contribute to society, and to pay personal income tax. Through the introduction of this article, we understand the personal income tax calculation method in 2012, and discuss in detail how JavaScript programmers calculate personal income tax. We hope this article will be helpful to the majority of JavaScript programmers, so that everyone can better understand personal income tax and work and live happily.

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