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Is the recruitment salary of 8000 yuan for state-owned enterprises before tax or after tax?

Before tax. The recruitment salary of state-owned enterprises is 8,000 yuan, which generally refers to the pre-tax salary, that is, 8,000 yuan is the salary before deducting personal income tax. In China, the calculation of personal income tax is based on the amount of wage income, and the tax rate of personal income tax is different according to different income levels.