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Monthly individual income tax payable = (salary - personal payment of five insurances and one housing fund - individual income tax deduction 3500 (yuan) * tax rate - quick deduction;
28,150 yuan does not include the monthly individual income tax payable by individuals paying five insurances and one housing fund=(28,150 - the amount of five insurances and one housing fund paid by individuals, 0 - individual income tax deduction 3,500 (yuan) * 25% - 1005 = yuan);
Attached: Individual income tax rate table (applicable to income from wages and salaries).
Progression Monthly Taxable Income Tax Rate (%) Quick Deduction:
1. If the monthly tax payable does not exceed 1,500 yuan, the tax rate is 3%, and the quick deduction is 0;
2. The tax rate is 10% for the part of the tax payable in the whole month exceeding 1,500 yuan to 4,500 yuan. Quick calculation deduction of 105 yuan;
3. The tax rate is 20% for the part of the tax payable in the whole month exceeding 4,500 yuan to 9,000 yuan. The quick calculation deduction is 555 yuan;
4. For the part of the tax payable exceeding 9,000 yuan to 35,000 yuan in the whole month, the tax rate is 25%, and the quick deduction is 1,005 yuan;
5. For the part of the tax payable exceeding 35,000 yuan to 55,000 yuan in the whole month, the tax rate is 30%, and the quick deduction is 2,755 yuan;
6. The tax rate is 35% for the part of the tax payable exceeding 55,000 yuan to 80,000 yuan in the whole month. Quick calculation deduction of 5,505 yuan;
7. The tax rate for the part of the tax payable in the whole month exceeds 80,000, and the tax rate is 45%. The quick calculation deduction is 13,505 yuan.
Note: The taxable income of the whole month mentioned in this table refers to the balance of the monthly income after deducting the expenses of 300000 yuan (the foreign personnel shall be counted as 100000 yuan) or the balance after deducting the additional deduction expenses in accordance with the provisions of this Law.
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The part of the monthly salary exceeding 3,500 yuan belongs to the income subject to individual income tax.
28,150-3,500 = 24,650 yuan, which belongs to the part exceeding 9,000 yuan to 35,000 yuan, the applicable tax rate is 25%, and the quick deduction is 1005
Calculate individual income tax = 24650 * 25% - 1005 = yuan.
After tax deduction = yuan.
The above calculations do not take into account social security that can be deducted before tax.
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Legal analysis: the individual income tax threshold is 5,000 yuan. The personal income tax rate is the ratio between the amount of personal income tax and the amount of taxable income.
The personal income tax rate is set by the corresponding laws and regulations of the state and is calculated based on the individual's income. Paying individual income tax is the obligation of citizens whose income meets the payment standard. The specific calculation formula is as follows:
The amount of withholding and withholding tax in the current period = (cumulative withholding and prepayment of taxable income - withholding rate - quick deduction) - cumulative tax reduction and exemption - cumulative withholding and withholding tax; Cumulative withholding and prepayment of taxable income = cumulative income - cumulative tax-exempt income - cumulative deduction of expenses - cumulative special deduction - cumulative special additional deduction - cumulative other deductions determined in accordance with law; Among them: the cumulative deduction of expenses shall be calculated according to the monthly multiplication of 5,000 yuan by the number of months of employment of the taxpayer in the unit as of the current month.
Legal basis: "Administrative Measures for the Withholding and Declaration of Individual Income Tax" Article 6 When a withholding agent pays wages and salaries to a resident individual, it shall calculate the withholding tax in accordance with the cumulative withholding method and handle the withholding declaration on a monthly basis. The cumulative withholding method means that when the withholding agent withholds and withholds the tax in a tax year, the cumulative withholding and withholding tax shall be calculated based on the cumulative income of the taxpayer's wages and salaries as of the current month after deducting the accumulated tax-exempt income, cumulative deductions and major expenses, cumulative special deductions, cumulative special additional deductions and other deductions determined in accordance with the law. After deducting the cumulative tax reduction and exemption amount and the cumulative withheld and withheld tax amount, the balance shall be the withholding tax amount for the current period.
If the balance is negative, the tax refund will not be granted for the time being. When the balance is still negative after the end of the tax year, the taxpayer shall settle and pay the tax through the annual final settlement of comprehensive income, and the excess tax shall be refunded and the deficiency shall be compensated. The specific calculation formula is as follows:
The amount of tax to be withheld and paid in the current period = (cumulative amount of taxable income withheld and withheld, withholding rate - quick deduction) - cumulative tax reduction and exemption amount - cumulative amount of withheld and withheld tax; Cumulative withholding and prepayment of taxable income = cumulative income - cumulative tax-exempt income - cumulative deduction of expenses - cumulative special deduction - cumulative special additional deduction - cumulative other deductions determined in accordance with law; Among them: the cumulative deduction of expenses shall be calculated according to the monthly multiplication of 5,000 yuan by the number of months of employment of the taxpayer in the unit as of the current month.
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[Legal Analysis].
The pre-tax salary is about 5,850 yuan (excluding social security deductions), which is calculated as follows:
Assuming that the pre-tax salary income is x, according to the current tax law and individual income tax regulations, there are:
x-3500) multiplied by 10%-105=130 to calculate the pre-tax income x=5850 yuan.
After-tax income empty town = 5850-130 = 5720 yuan.
[Legal basis].
Individual Income Tax Law of the People's Republic of China
Article 2 Individual income tax shall be paid on the following personal income:
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 the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax 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 in items 5 to 9 of the preceding paragraph shall separately calculate the income tax on their personal income in accordance with the provisions of this Law.
Article 3 The tax rate of individual income tax:
1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied (the tax rate table is attached);
2) Business income, and losses are subject to an excess progressive tax rate of 5% to 35% (the tax rate table is attached);
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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Hello. The tax formula of individual income tax is: tax payable = taxable income applicable tax rate - quick deduction.
Before Wangzhou, the threshold of personal income tax was 5,000 yuan. Monthly taxable income = (payable salary - five insurances and one housing fund) - 5000. And the tax is calculated based on the annual income, not the monthly income.
Suppose your grandson's monthly salary (after deducting social security) is 15,200 yuan, and there are no other deductions. Then your personal income tax (per month) is 5000 * 0% + 3000 * 3% + 7000 * 10% = 790 yuan.
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The pre-tax salary is about 5,850 yuan (not respecting the town to consider the social security deduction), which is calculated as follows:
Assuming that the pre-tax salary income is x, according to the current tax law and the individual income tax regulations, there are:
x-3500) multiplied by 10%-105=130 to calculate the pre-tax income x=5850 yuan.
After-tax collection = 5850-130 = 5720 yuan.
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Legal analysis: taxable income - 5,000 yuan (exemption) - special deductions (three insurances and one housing fund, etc.) - special additional deductions - other deductions determined according to law, payroll tax income payroll tax rate.
Legal basis: Article 2 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection shall be governed by the Law on the Collection and Administration of Taxation and the Law on the Collection and Administration of the Detailed Rules and the provisions of these Detailed Rules shall be implemented in accordance with the provisions of other relevant tax laws and administrative regulations.
The average salary is: 7844 yuan per month.
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