Personal tax is after deducting social security

The individual tax is after deducting social security, as follows:

1, in the calculation of the individual comprehensive income taxable income, you need to each tax year's income minus the cost of 60,000 yuan and the various social security, all legal deductions, and then the statutory tax rate to calculate the tax to be paid by the individual;

2, the formula for the calculation of the individual income tax is: taxable income = (monthly income -) The formula is: taxable income = (monthly income - five insurance and one gold - starting point - other deductions determined by law - special additional deductions) * applicable tax rate - quick deduction, you need to deduct the five insurance and one gold, and then subtract the starting point of the individual tax, the remaining part of the applicable tax rate and then multiplied by the applicable tax rate in order to get the final amount of tax paid. From the formula, it is clear that the personal income tax is deducted from the social security and provident fund, and only the part that exceeds the starting point of the personal tax is subject to tax.

Social insurance is a social and economic system that provides income or compensation for people who are incapacitated, temporarily out of work, or have suffered a loss of health.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China

The following individual incomes shall be subject to the individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor;

(3) Income from remuneration for articles;

(iv) royalty income;

(v) business income;

(vi) interest, dividend, bonus income;

(vii) property rental income;

(viii) property transfer income;

(ix) incidental income.