Excuse me, what is the tax deduction and social security of Shenzhen's monthly salary 1 000?

In Shenzhen, the monthly salary is 65438+100000, the social security is: monthly salary *(8% provident fund+1% unemployment +2% medical care +8% pension) =19% =/900 yuan, and the personal income tax is 36438 yuan.

1, Shenzhen salary pre-tax deduction standard

On August 3, 2065438, the decision to amend the individual income tax law was passed. The threshold is 5,000 yuan per month, and the latest threshold and tax rate will be implemented from August 18 to 10/. Shenzhen's payroll tax deduction standard will also be implemented with reference.

The new tax law stipulates that the comprehensive income of individual residents, after deducting expenses of 60 thousand yuan from their income in each tax year, plus the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income.

Tax cuts are tilted towards middle and low income. According to the new tax law, after this revision, the tax rate grades of individual tax will be further optimized and adjusted, and the grades of 3%, 10% and 20% of low tax rate will be expanded, while the grades of 25%, 30%, 35% and 45% of high tax rate will remain unchanged.

1The Individual Income Tax Law of People's Republic of China (PRC) promulgated in September 1980 is the first individual income tax law promulgated since the founding of the People's Republic of China. 1On September 25th, 986, the State Council issued the Provisional Regulations on Personal Income Regulation Tax in People's Republic of China (PRC).

From 1987 65438+ 10 1, the personal income tax levied on domestic citizens in China has been changed to personal income adjustment tax. Since then, personal income tax has become a foreign-related tax levied on foreigners who have income in China.

On June 9th, 20 18, the draft amendment to the individual income tax law was submitted to the Third Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation. It is proposed to raise the basic expense deduction standard of comprehensive income, which is commonly called the threshold, to 5,000 yuan/month (60,000 yuan/year).

2. Calculation method of pre-tax deduction of wages in Shenzhen

1. The calculation formula of wage tax is: tax payable = (wage income? -Five insurances and one gold? Deduction) × applicable tax rate-quick deduction

2. The tax threshold is 5000, and the calculation method of using the excess progressive tax rate is as follows:

1, tax amount = monthly taxable income * tax rate-quick deduction

2. Actual salary = salary payable-four gold-tax payment

3. Monthly taxable income = (salary payable-four gold) -5000.

4. Deduction standard: individual tax is calculated according to the threshold standard of 5,000 yuan/month.

Extended data:

The relationship between personal income tax and social security;

1, people who pay social security also have to file tax returns;

2. The basis of social security payment is the same as that of individual tax payment, both of which are wages;

3. After the integration of the five certificates, the relevant information of social security and individual tax will be cross-reviewed.

Social insurance refers to a non-profit social security system with the function of income redistribution. It is a system that forces most members of society to participate in order to prevent and share social risks such as old age, unemployment, illness and death and realize social security. Social security is also called "five insurances and one gold". The so-called five insurances are endowment insurance, medical insurance, industrial injury insurance, unemployment insurance and maternity insurance, and "one gold" refers to the housing accumulation fund.

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.

At present, the minimum tax payment is 3,500 yuan, and the century salary reaches 3,500 yuan, which is not the tax payment condition, but the figure after deducting the social security amount. Taking the salary of 4,000 yuan as an example, the actual income after deducting social security is only 1366 yuan, which is far from meeting the tax conditions and does not need to pay personal income tax.