Job Recruitment Website - Social security inquiry - Do I have to pay tax if it is less than 5000 yuan after deducting social security?
Do I have to pay tax if it is less than 5000 yuan after deducting social security?
Legal analysis: the tax threshold is 5000 yuan, which can deduct three insurances, one gold fee and six special surcharges. Personal income tax is not charged below 5000 yuan.
Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.
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