About 5 thousand before and after tax

Legal analysis: I don't know which city you are in, and the social security payment bases in different cities are inconsistent. You can check the social security base of the year online and your own payment base in the Social Security Bureau (your actual payment is based on your own base, which is generally calculated by the average income of the previous social security settlement year).

Actual salary = payable-my social security base X (individual contribution rate of endowment insurance+individual contribution rate of medical insurance+individual contribution rate of unemployment insurance+individual contribution rate of provident fund)-individual tax

Individual tax: [(payable-individual pays social security and provident fund fees) -3500] x applicable tax rate-applicable quick deduction.

Take Shanghai as an example. Shanghai social security base in 20 17 years is: upper limit 195 12, lower limit 3902. Suppose your contribution base is 3902, and the contribution ratio of provident fund is 7%.

Payable before tax: 5000-(3902x8%+3902x2%+3902x0.5%+3902x7%) = 4317.15.

Individual tax is calculated after deducting social security and provident fund from the taxable amount, so the tax basis should be 43 17. 15. After deducting the tax allowance of 3500, we can find that the individual tax rate of the taxable amount is 3%, and the quick calculation is 0. rule

The after-tax payment is 4317.15-((4317.15-3500) x3%-0) = 4292.64.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) levies individual income tax on the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

The calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents is the taxable income after deducting expenses of 60,000 yuan from the income in each tax year, and then deducting special additional deductions and other legally determined deductions. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.

Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.