What is deducted from the pre tax salary becomes the after tax salary

For example: your monthly salary is 6,000 yuan, deducting 2,000 yuan (deduction standard, this is a must), and then whether you have five insurances and one housing fund, pension, unemployment, medical care, work injury, maternity insurance and housing provident fund, these are allowed to be deducted before tax, because I don't know your details, if the five insurances and one housing fund are 500 yuan, then the individual income tax you should pay is: (6000-2000-500) * 15%-125 = 400 yuan.

Let's give a table to yourself, see what your salary is after deducting five insurances and one housing fund, find the corresponding tax rate and quick deduction, multiply the tax rate to decelerate and calculate the deduction, and finally calculate the individual income tax you want to pay, I don't know if you understand? Hope it helps.

Individual income tax payable = (taxable income deduction standard) * applicable tax rate - quick deduction.

The deduction standard is 1,600 yuan per month (raised to 2,000 yuan from March 1, 2008).

if it does not exceed 500 yuan, the tax rate is 5%, and the quick deduction is 0;

For the part exceeding 500 yuan to 2,000 yuan, the tax rate is 10%, and the quick deduction is 25

For the part exceeding 2,000 yuan to 5,000 yuan, the tax rate is 15%, and the quick deduction is 125%.

For the part exceeding 5,000 yuan to 20,000 yuan, the tax rate is 20%, and the quick deduction is 375

For the part exceeding 20,000 yuan to 40,000 yuan, the tax rate is 25%, and the quick deduction is 1,375

For the part exceeding 40,000 yuan to 60,000 yuan, the tax rate is 30%, and the quick deduction is 3,375

For the part exceeding 60,000 yuan to 80,000 yuan, the tax rate is 35%, and the quick deduction is 6,375

For the part exceeding 80,000 yuan to 100,000 yuan, the tax rate is 40%, and the quick deduction is 10,375

For the part exceeding 100,000 yuan, the tax rate is 45%, and the quick deduction is 15,375

After-tax wages do not refer to the deduction of housing provident fund and personal income tax.

Medical benefits, as well as wages received after pensions.

Legal analysis: Pre-tax salary, also known as payable salary, is the monthly salary that can be obtained in the current month, including salary, meal stickers, car stickers, house stickers, bonuses, etc. Some unit bonuses are additional, then, the pre-tax salary includes wages, meal allowances, car stickers, housing subsidies, various fixed subsidies, allowances and so on.

The after-tax delay salary refers to the money actually received after deducting the personal income tax, the individual contribution part of the social insurance, and the individual contribution part of the housing provident fund.

Legal basis: Article 11 of the Individual Income Tax Law of the People's Republic of China Individual Income Tax shall be calculated on an annual basis for the comprehensive income obtained by resident individuals; If there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis; If it is necessary to handle the final settlement, the final settlement shall be made within March 1 to June 30 of the following year in which the income is obtained. The withholding and prepayment measures shall be formulated by the competent tax authorities.

If a resident individual provides the withholding agent with special additional deduction information, the withholding agent shall deduct the tax withheld and paid on a monthly basis in accordance with the provisions and shall not refuse. If a non-resident individual obtains income from wages and salaries, remuneration for labor services, author's remuneration and royalties, and has a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis, and shall not handle the final settlement.

China's law stipulates that every citizen has the obligation to pay taxes, and the taxes of ordinary employees are paid by the employer.

According to Article 56 of the Constitution of the People's Republic of China, "the Chinese people sell rubber liquor and the citizens of the People's Republic of China have the obligation to pay taxes in accordance with the law."

Legal Analysis: It is an after-tax salary. After-tax salary refers to the actual salary income after deducting the personal contribution part of the five insurances and one housing fund (endowment insurance, medical insurance, work-related injury insurance, maternity insurance, unemployment insurance, and provident fund) and individual income tax.

The annual salary declaration is pre-tax, and the tax is deducted from the annual income, and the tax deducted is also part of the individual's annual income. Income from wages and salaries shall be calculated on the basis of the amount of income from undeducted expenses and additional deducted expenses. Labor contract wages are generally pre-tax wages.

The labor contract can be drafted from the travel book, and China's law does not emphasize the uniform format of the labor contract. However, the conclusion and modification of labor contracts shall follow the principles of equality, voluntariness and consensus, and shall not violate the provisions of laws and administrative regulations. Since China's law does not clearly stipulate whether the average wage for calculating severance is pre-tax or after-tax, it is combined with the provisions of the Regulations for the Implementation of the Labor Contract Law; The average wage here is calculated based on the wages due to the worker, and the wages due are naturally the wages that have not been deducted from tax, so the calculation of severance should be calculated based on the wages before tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The initiation and suspension of taxation, as well as tax reduction, tax exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

The reason for the discrepancy between the salary and the actual income checked by the individual income tax app is that the salary displayed in the individual income tax app is everyone's salary before tax, and the actual salary received is the actual salary after deducting the five insurances and one housing fund, social security, provident fund, etc. Therefore, when citizens interview with the company, they should ask in detail whether the salary paid by the company is pre-tax salary or after-tax salary, and what is the salary of the employee. This will help citizens have a good choice when it comes to interviewing companies.

The discrepancy between the salary and the actual income checked by the individual income tax app is because the salary shown in the individual income tax app is everyone's pre-tax salary, and the actual salary received is the actual salary after deducting the five insurances and one housing fund, social security, provident fund, etc. The payable salary is the pre-tax salary, while the actual salary is the salary after deducting social security and personal income tax by the employer. The actual salary is less than the salary payable.

If the difference in income is not very large, this is normal, but if the app shows that the salary is very different from the actual salary, it may be because the company has falsely reported everyone's salary, and citizens need to be cautious.

2. Pre-tax wages and payable wages and actual wages.

The pre-tax salary is equal to the payable salary, that is, the salary before the payment of individual income tax, including basic salary, performance, bonuses, allowances and subsidies. The salary after tax wisdom refers to the actual salary income after deducting the personal contribution part of the individual income tax, social security and provident fund in the pre-tax salary. Applicable Tax Rates:

1. Income from wages and salaries shall be subject to a nine-level progressive tax rate of 5%-45%; 2. The production and operation income of individual industrial and commercial households and the income from contracted and leased operations of enterprises and institutions shall be subject to a five-level excess progressive tax rate, with a tax rate of 5% to 35%; 3. The proportional tax rate shall be applied to the income from author's remuneration, which shall be 20%, and the tax payable shall be reduced by 30%.

To sum up, when a citizen's salary exceeds a certain amount, he should actively pay personal income tax. Citizens can calculate the amount they should pay according to the relevant formula. Citizens should have a general idea of their wages.

When the amount of wages changes, employees should be aware of the specific reasons for the change.

Because according to the provisions of the individual income tax law, the income from wages and salaries belongs to the scope of individual income tax.

Article 1 of the Individual Income Tax Law stipulates that an individual who has a domicile in China, or who has no domicile and has resided in China for a total of 183 days in a tax year, is a resident individual. Resident individuals shall pay individual income tax on income derived from within and outside China in accordance with the provisions of this Law.

Individuals who have no domicile and do not reside in China, or who have no domicile and have resided in Zhongxiang Pei's territory for less than 183 days in a tax year, are non-resident individuals. Non-resident individuals shall pay individual income tax on their income derived from within the territory of China in accordance with the provisions of this Law.

The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.

Article 2 stipulates that the following personal income shall be subject to individual income tax:

1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains.

Resident individuals who obtain income from the sale of income including items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall be calculated on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Because of the reasonable wages and salaries of employees incurred by the enterprise, they are allowed to be deducted before tax.

Wages and salaries refer to all cash or non-cash remuneration paid by an enterprise to employees who work in or have an employment relationship with the enterprise in each tax year, including basic salary, bonuses, allowances, subsidies, year-end salary increases, overtime wages, and other expenses related to the position or employment.

Pre-tax deduction mainly refers to the pre-tax deduction of income tax, including the pre-tax deduction of enterprise income tax and individual income tax. The pre-tax deductions mainly include; Reasonable and actual expenses incurred in connection with the acquisition of income, including costs, expenses, taxes, losses and other expenses, shall be deducted in the calculation of taxable income.

Measures for Pre-tax Deduction of Enterprise Income Tax》 Article 4 Unless otherwise provided by tax laws and regulations, the confirmation of pre-tax deduction shall generally follow the following principles:

1) The principle of accrual accounting. That is, the taxpayer should recognize the deduction when the expense is incurred and not when it is actually paid.

2) The principle of proportionality. That is, the expenses incurred by the taxpayer should be declared and deducted in the current period when the expenses should be proportioned or distributed. The deductible expenses that should be declared by taxpayers in a certain tax year shall not be declared in advance or late.

3. Concealment and burial) relevance principle. That is, the deductible expenses of the taxpayer must be related to the acquisition of taxable income in nature and at the root.

4) The principle of certainty. That is, the amount of deductible expenses of the taxpayer must be determined whenever they are paid.

5) The principle of reasonableness. That is, the calculation and allocation method of taxpayers' deductible expenses should be in accordance with general business practices and accounting practices.