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If the salary is 5500, the "three insurances and one housing fund" will not be considered for the time being
Individual income tax payable = (5500-3500) * 10% - 105 = 95 yuan.
If the salary is 6500, the "three insurances and one housing fund" will not be considered for the time being
Individual income tax payable = (6500-3500) * 10% - 105 = 195 yuan.
1. Calculation of individual income tax on wages and salaries
After obtaining monthly salary income, first subtract the basic endowment insurance, medical insurance, unemployment insurance, and housing provident fund paid according to the provincial ** standard, and then subtract the deduction of 3,500 yuan per month, which is the taxable income, and the individual income tax is calculated and paid at a seven-level excess progressive tax rate of 3% to 45%.
2. Calculation formula:
The amount of personal income tax payable.
Wage and salary income - 3500 - "three insurances and one housing fund") * applicable tax rate - quick deduction 3, wages and salaries income is subject to individual income tax rate.
Progression Monthly taxable income Tax rate % Quick deduction (yuan) 1 No more than 1500 yuan 3 0
2 The part exceeding 1,500 yuan to 4,500 yuan 10 1053 the part exceeding 4,500 yuan to 9,000 yuan 20 5,554 the part exceeding 9,000 yuan to 35,000 yuan 25 10,055 the part exceeding 35,000 yuan to 55,000 yuan 30 27,556 the part exceeding 55,000 yuan to 80,000 yuan 35 55,057 exceeding 80,000 yuan 45 13,505
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5500 yuan to pay 95 yuan tax, 6500 yuan to pay 195 yuan tax.
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If it is 5,500 yuan, the tax payable = (5,500-3,500)*10%-105=95 yuan.
If it is 6,500 yuan, the tax payable = (6,500-3,500)*10%-105=195 yuan.
The formula for calculating the individual income tax on wages, the individual income tax payable (salary income of the current month - "three insurances and one housing fund borne by individuals" - 3500) * applicable tax rate - quick deduction.
Attached: The new individual income tax rate table (effective from September 1, 2011) is the taxable income for the whole month, the tax rate, and the quick deduction (yuan).
1. The tax payable for the whole month does not exceed 1500 yuan and the tax rate is 3% 02. More than 1500 yuan to 4500 yuan The tax rate is 10% 1053, more than 4500 yuan to 9000 yuan The tax rate is 20% 5554, more than 9000 yuan to 35000 yuan The tax rate is 25% 10055, more than 35000 yuan to 55000 yuan The tax rate is 30% 27556, more than 55000 yuan to 80000 yuan The tax rate is 35% 55557, If the tax payable for the whole month exceeds 80,000 yuan, the tax rate is 45% 13,505
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The salary is 5,500 yuan, and the personal income tax is 15 yuan. From January 1, 2019, the personal income tax threshold is 5,000 yuan per month, that is, only the part exceeding 5,000 yuan needs to pay income tax. 5500 minus 5000 and 500 yuan remaining, and no more than 1500 will pay 3% income tax, that is, 15 yuan.
Taxpayers of individual income tax include both resident and non-resident taxpayers. Resident taxpayers have the obligation to pay full taxes and must pay individual income tax on all their income within and outside China; Non-resident taxpayers are only subject to individual income tax on their income in China. Individual income tax is an income tax levied by the state on the income of its citizens, individuals residing in its own country, and the income of overseas individuals in its own country.
In some countries, personal income tax is the main type of tax, accounting for a large proportion of fiscal revenue, and also has a greater impact on the economy. Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax. The personal income tax rate is 3%, and the calculation method of personal income tax is (5500 12-60000) 3% = 180 yuan.
This is the total annual tax payable, which averages $15 per month. If the monthly salary is 5,500 yuan, the personal income tax of 15 yuan should be paid. Individual income tax is a general term for the legal norms that regulate the social relations between the taxing authorities and natural persons (residents and non-residents) in the process of collecting and managing individual income tax.
[Legal basis].Individual Income Tax Law of the People's Republic of China
Article 3 The tax rate of individual income tax:
1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;
2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;
3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.
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Qinqin is happy to answer for you: How much personal income tax do you need to pay for a salary of 5500 yuan Answer: Qinqin needs to pay 95 yuan salary 5500 yuan If it is the income after deducting social insurance expenses, the individual income tax should be paid = (5500-3500) x 10%-105 = 95 yuan, and the salary of 5500 yuan should pay personal income tax of 95 yuan.
According to the calculation method of individual income tax, the limbs are: individual income tax amount = taxable income applicable tax rate - quick deduction At present, the exemption amount of individual income tax is 3,500 yuan, and the social eggplant insurance cost does not need to pay individual income tax, so the taxable income = 5,500 yuan (after deducting social security expenses) - 3,500 = 2,000 yuan,
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195 yuan. The analysis is as follows:1
Calculation method: personal income tax = x tax rate - quick deduction 2The personal income tax payable is:
6500-3500)*10%-105=195 yuan (without considering five insurances and one housing fund)2Individual income tax can be levied on a monthly basis and on an annual basis. The income from production and operation of individual industrial and commercial households, the income from contracted and leased operations of enterprises and institutions, the income from wages and salaries of specific industries, and the income obtained from outside China shall be taxed on an annual basis, and the tax payable on other income shall be calculated and levied on a monthly basis.
The comprehensive income of a resident individual shall be the taxable income after deducting expenses of 60,000 yuan and special deductions, special additional deductions and other deductions determined in accordance with the law.
2) The income from wages and salaries of non-resident individuals shall be the taxable income after deducting the monthly income of 5,000 yuan; Income from remuneration for labor services, author's remuneration and royalties shall be taxable income based on the amount of each income.
3) Business income shall be the taxable income based on the balance of the total income of each tax year after deducting costs, expenses and losses.
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Individuals pay 8% for endowment insurance and 2% for medical care. 1% unemployed, 10% housing provident fund (high and low).
A total of 21% of the insurance is paid, and a total of 1365 is deducted
Salary income. Taxable income: = (6500-1365)-2000=3135 income tax = 3135*
Finally get the cash =
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Let's take a look first, the calculation method of individual income tax each month is:
Taxable income = pre-tax salary - individual income tax threshold - three insurances and one housing fund - special additional deductions - other deductions according to law.
Individual income tax payable = taxable income Applicable tax rate - quick deduction (Note: Among the five insurances and one housing fund, individuals only pay three insurances and one housing fund, and work-related injury insurance and maternity insurance are paid by units in proportion, and individuals do not need to pay for them).
The subject only gave a salary of 6,500 yuan, whether to go to social security? Is there a special additional deduction?
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For example, when your salary is 5500 yuan: the income of individual income tax payable = 5500-3500 = 2000;Individual income tax payable = 2000 * 10% = 200, quick deduction = 105, actual tax paid = 200-105 = 95;Your hand-held salary:
5500-95=5405 yuan.
So you get the idea. Let me tell you, this 3,500 yuan deduction is the policy from September 1, 2011 to today. All Chinese citizens are required to do so in China. It's still being implemented today. I don't know if you're asking this question.
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