Job Recruitment Website - Social security inquiry - How much is Shanghai 1000 salary deducted from five insurances and one gold tax?
How much is Shanghai 1000 salary deducted from five insurances and one gold tax?
The tax threshold is 5000, and the calculation method of excess progressive tax rate is as follows:
Tax amount = monthly taxable income * tax rate-quick deduction
Actual salary = salary payable-four gold-tax payment
Monthly taxable income = (salary payable-four gold) -5000
Deduction standard: individual tax is calculated according to the threshold standard of 5000 yuan/month.
Employees should implement the 7-level progressive personal income tax rate table.
Personal income tax payable = taxable income x applicable tax rate-quick deduction
The deduction standard is 5000 yuan/month (officially implemented from the date of 2065,438+08, 10, 1) (applicable to wages and salary income).
When the monthly salary of the year-end bonus is higher than 5,000 yuan, the pre-tax deduction method of the year-end bonus is: year-end bonus * tax rate-quick deduction, and the tax rate is/12 as the corresponding tax rate of "taxable income".
When the monthly salary is less than 5000 yuan, the year-end bonus personal income tax = (year-end bonus -(5000- monthly salary)) * tax rate-quick deduction, and the tax rate is year-end bonus -(5000- monthly salary) divided by 12 as the corresponding tax rate of "taxable income".
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.
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.
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