兼职个人所得税税率表？-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	兼职个人所得税税率表？
释义	律师分析：兼职收入的个人所得税不适用10月的个税改革新规,它有单独的计算方法,具体计算方式如下: 1、每月收入不超过4 000元,则扣800元的费用: 应纳税额=(收入-800)×20%。 2、每月收入超过4 000元,扣20%的费用: 应纳税额=收入×(1-20%)×20%。【法律依据】：《中华人民共和国个人所得税法》第七条居民个人从中国境外取得的所得，可以从其应纳税额中抵免已在境外缴纳的个人所得税税额，但抵免额不得超过该纳税人境外所得依照本法规定计算的应纳税额。
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