Pre-tax deduction standard for three insurances and one gold

The tax deduction standards for three insurances and one gold are as follows:

1, the salary range is between1-5,000 yuan, including 5,000 yuan, and the applicable personal income tax rate is 0%;

2. If the salary is between 5000 yuan and 8000 yuan, including 8000 yuan, the applicable personal income tax rate is 3%;

3. If the salary is within the range of 8000- 17000 yuan, including 17000 yuan, the applicable personal income tax rate is10%;

4. If the salary is between 17000 yuan and 30000 yuan, including 30000 yuan, the applicable personal income tax rate is 20%;

5. If the salary is between 30,000 yuan and 40,000 yuan, including 40,000 yuan, the applicable personal income tax rate is 25%;

6. If the salary is between 40,000 yuan and 60,000 yuan, including 60,000 yuan, the applicable personal income tax rate is 30%;

7. If the salary is between 60,000 yuan and 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;

8. If the salary range is more than 85,000 yuan, the applicable personal income tax rate is 45%.

The difference between three insurances and one gold and five insurances and one gold;

1. In fact, the "three insurances" in the "three insurances and one gold" mainly refer to pension insurance, unemployment insurance and medical insurance. "One gold" is the housing accumulation fund;

2. Five insurances and one gold are more comprehensive. In fact, it is equivalent to all the main contents of China's social security, including endowment insurance, unemployment insurance, work injury insurance, medical insurance and maternity insurance. The "one gold" is also the housing provident fund;

In fact, three insurances and one gold are just one less "maternity insurance" and "work injury insurance" than five insurances and one gold. "Three insurances and one gold" is an earlier statement, because industrial injury insurance was implemented in 2004 and maternity insurance was implemented in 2006, but it was not implemented at the beginning. These two insurances are later. Therefore, in the past few years, China only had "three insurances and one gold";

4. But there is still the saying of "three insurances", because work injury insurance and maternity insurance are not paid by individuals, but by units, while individuals only need to pay endowment insurance, unemployment insurance and medical insurance. So there is still a difference between the two, which is one of the reasons why people often separate them now.

To sum up, the salary range is between1-5,000 yuan, including 5,000 yuan, and the personal income tax rate is 0%.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(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.