How to calculate individual income tax with five levels of progression? How to calculate individual income tax with five level progression is as follows: tax amount paid=[monthly income - 5000 yuan (threshold) - special deduction (three insurances and one fund, etc.) - special additional deduction - other deductions determined by law] * tax rate The specific tax rate of five level progression is as follows: special additional deduction of individual income tax is as follows, check the details of special additional deduction of individual income tax; 1、 The relevant expenses of the taxpayer's children for full-time academic education shall be deducted in accordance with the standard quota of 1000 yuan per month for each child. 2、 The expenses of continuing education taxpayers who receive continuing education with academic qualifications (degrees) in China shall be deducted in accordance with a quota of 400 yuan per month during the period of academic qualifications (degrees) education. The deduction period for continuing education of the same academic degree (degree) cannot exceed 48 months. 3、 For serious illness medical treatment, in a tax year, the medical expenses incurred by the taxpayer related to the basic medical insurance, after deducting the medical insurance reimbursement, the part of the accumulated personal burden exceeding 15000 yuan, shall be deducted by the taxpayer within the 80000 yuan limit when handling the annual final settlement. 4、 Housing loan interest The first housing loan interest expense incurred by a taxpayer or his spouse who uses a commercial bank or housing provident fund individual housing loan alone or jointly to purchase housing in China for himself or his spouse shall be deducted at the rate of 1000 yuan per month in the year when the loan interest actually occurs, and the maximum deduction period shall not exceed 240 months. 5、 The housing rental expenses incurred by the housing rental taxpayers who do not have their own houses in the main working cities can be deducted in accordance with the following standard quota: 1. The deduction standard for municipalities directly under the Central Government, provincial capital (capital) cities, cities specifically designated in the state plan and other cities determined by the State Council is 1500 yuan per month; 2. In addition to the cities listed in the first item, the monthly deduction standard for cities with a registered population of more than 1 million is 1100 yuan; For cities with a registered population of no more than 1 million, the deduction standard is 800 yuan per month. 6、 The maintenance expenditure of a taxpayer supporting an elderly person to support one or more dependents shall be uniformly deducted according to the following standard quota: 1. If the taxpayer is an only child, it shall be deducted according to the standard quota of 2000 yuan per month; 2. If the taxpayer is not an only child, he/she and his/her siblings shall share the deduction amount of 2000 yuan per month, and the amount shared by each person shall not exceed 1000 yuan per month. The apportionment may be made by the supporters or by agreement, or designated by the dependents. If the allocation is agreed or designated, a written allocation agreement must be signed, and the designated allocation has priority over the agreed allocation. Do you understand this explanation?