Is the personal income tax calculated in full or after deducting five insurances and one housing fun

There are clear provisions that the calculation of taxable income: income from wages and salaries shall be the balance of the monthly income after deducting expenses of 3,500 yuan.

Individual Income Tax Law of the People's Republic of China

Article 2 The following personal income shall be subject to individual income tax:

1. Income from wages and salaries;

2. Income from the production and operation of individual industrial and commercial households;

3. Income from contracted or leased operations of enterprises and institutions;

4. Income from remuneration for labor services;

5. Income from author's remuneration;

6. Income from royalties;

7. Income from interest, dividends and bonuses;

8. Income from property lease;

9. Income from the transfer of property;

10. Incidental gains;

Ten. 1. Other income that has been determined to be taxed by the financial department.

Article 3 The tax rate of individual income tax:

1. Income from wages and salaries shall be subject to a progressive tax rate of 3% to 45% (the tax rate table is attached).

2. The income from the production and operation of individual industrial and commercial households and the income from contracted operation and lease operation of enterprises and institutions shall be subject to an excess progressive tax rate of 5% to 35% (the tax rate table is attached).

3. The income from author's remuneration shall be subject to a proportional tax rate of 20% and a tax reduction of 30% according to the tax payable.

4. The proportional tax rate shall be applied to the income from remuneration for labor services, which shall be 20%. If the one-time income from labor remuneration is abnormally high, a mark-up levy may be implemented, and the specific measures shall be prescribed by ***.

5. Income from royalties, interest, dividends, bonuses, property leases, property transfers, incidental income and other income shall be subject to a proportional tax rate of 20 percent.

Article 6 Calculation of Taxable Income:

1. Income from wages and salaries shall be taxable income based on the balance of monthly income after deducting expenses of 3,500 yuan.

2. The income from production and operation of individual industrial and commercial households shall be the taxable income after deducting costs, expenses and losses from the total income of each tax year.

3. The income from contracted or leased operations of enterprises and institutions shall be the taxable income based on the total income of each tax year, after deducting the necessary expenses.

4. Where the income from remuneration for labor services, author's remuneration, royalties, or property leasing does not exceed 4,000 yuan each time, the expenses shall be deducted from 800 yuan; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5. The income from the transfer of property shall be the taxable income after deducting the original value of the property and reasonable expenses from the income from the transfer of property.

6. Income from interest, dividends, bonuses, incidental income and other income shall be taxable income based on the amount of each income.

The part of the income donated by individuals to education and other public welfare undertakings shall be deducted from the taxable income in accordance with the relevant regulations.

For taxpayers who do not have a domicile in China but obtain income from wages and salaries in China and taxpayers who have a domicile in China and obtain income from wages and salaries outside China, additional deduction expenses can be determined according to their average income level, living standard and exchange rate changes, and the scope and standard of application of additional deduction expenses shall be specified by ***.

After deducting five insurances and one housing fund, and then deducting the deduction of 3,500 yuan, the remaining tax will be calculated.

Of course, after deducting five insurances and one housing fund, there is no need for policies, and there is a lot of money!

After deducting "five insurances and one housing fund".

Individual income tax is calculated after deducting the garter belt deducted from the employee's five insurances and one housing fund.

However, the additional subsidy needs to be added to calculate it together. The employee's allowance is also included in the employee's monthly income and should be included in the income to calculate personal income tax.

The taxpayer's income from wages and salaries shall be the taxable income after deducting expenses of 5,000 yuan per month, special deductions and other deductions determined in accordance with the law, and the tax shall be calculated and paid after monthly conversion in accordance with the individual income tax rate table, and no additional deduction shall be deducted.

The taxpayers of individual income tax are those who reside in China and have income, as well as individuals who do not reside in China but obtain income from China, including Chinese citizens, foreigners who have obtained income in China, and compatriots from Hong Kong, Macao and Taiwan.

Legal basisParagraph 4 of Article 6 of the Individual Income Tax Law of the People's Republic of China.

The special deductions provided for in Item 1 of the first paragraph of this Article include social insurance premiums such as basic endowment insurance, basic medical insurance, unemployment insurance, and housing provident fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions, including children's education, continuing education, serious illness medical treatment, housing loan interest or housing rent, support for the elderly, etc., the specific scope of search, standards and implementation steps shall be determined by ***, and reported to the Standing Committee of the National People's Congress for the record.

Legal analysis: Individual income tax should be deducted from five insurances and one housing fund.

Legal basis: "Regulations for the Implementation of the Yunqing Individual Income Tax Law" Article 25 In accordance with the provisions of the state, the basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums and housing provident fund paid by units for individuals and individuals shall be deducted from the taxable income of taxpayers.

Article 6 The scope of individual income as stipulated in the Individual Income Tax Law: (1) Income from wages and salaries refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to the position or employment obtained by an individual as a result of his or her position or employment.

2) Income from remuneration for labor services refers to the income obtained by individuals engaged in quiet and frank labor services, including income obtained from design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertisements, exhibitions, technical services, introduction services, brokerage services, agency services, and other labor services.

3) "Income from author's remuneration" refers to the income obtained by individuals from the publication and publication of their works in the form of books, newspapers and periodicals.

4) Income from royalties refers to the income obtained by individuals from the right to use patents, trademarks, copyrights, non-patented technologies and other concessions; The income obtained from providing the right to use the copyright does not include the income from author's remuneration.

Legal analysis: The taxable income of individual income tax is calculated according to the salary after deducting five insurances and one housing fund, and the monthly bonus is not deducted. If a person's monthly salary is 2,000 yuan and the bonus is 1,000 yuan, then his taxable income is 3,000 (2,000 + 1,000) yuan.

Individual income tax is calculated according to the salary after deducting five insurances and one housing fund: taxable income = salary income amount Various social insurance premiums Threshold (3,500 yuan); Tax payable = taxable income x tax rate Quick deduction.

Legal basis: Article 25 of the Regulations for the Implementation of the Individual Income Tax Law stipulates that in accordance with national regulations, the basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums and housing provident funds paid by units for individuals and individuals shall be deducted from the taxable income of the Naminda round tax agent.

Hello! The individual income tax is calculated according to the balance after deducting the "five insurances and one housing fund". The legal basis is:

Article 25 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that, in accordance with national regulations, the basic endowment insurance premiums, basic medical insurance premiums, unemployment insurance premiums and housing provident fund paid by individuals and individuals shall be deducted from the taxpayer's taxable income. Thanks for reading!

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