Legal analysis: annual salary 1000000 annual taxable income = (100000-5000 times 12) times 45%-181920 = 4291. Annual taxable income = annual income-exemption amount-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law; Because the special deduction information is incomplete (three insurances and one gold, etc.). ), special additional deductions and other deductions determined according to law will not be calculated for the time being.

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.