Wages are paid after the social security and then deducted taxes?

Salary is paid after social security and then deduct the tax; personal tax is paid by the employee, but generally in the payment of personal tax or to determine the wages received in the starting point of the payment of taxes, if not up to the payment of the standard is generally exempt from taxation.

One, the salary is paid after social security and then deducted taxes?

The Regulations for the Implementation of the Individual Income Tax Law, Article 25 provides: "In accordance with the provisions of the state, the unit for the individual to pay and individual contributions to the basic pension insurance premiums, basic medical insurance premiums, unemployment insurance premiums, housing accumulation fund, deducted from the taxpayer's taxable income". The monthly salary is first deducted from the five insurance premiums, and then taxed afterwards.

Taxable income = monthly income - 5,000 yuan (exemption) - special deductions (three insurance and one gold, etc.) - special additional deductions - other deductions determined by law.

Salary tax = taxable income × salary tax rate

Special additional deductions are: children's education, continuing education, medical treatment for major illnesses, interest on housing loans, housing rent, and support for the elderly

Individual income tax rate standards:

1. Salary ranges between 1-5,000 yuan, including 5,000 yuan, are subject to an individual income tax rate of 0%;

2, If the salary range is between 5,000-8,000 yuan, including 8,000 yuan, the applicable personal income tax rate is 3%;

3. If the salary range is between 8,000-17,000 yuan, including 17,000 yuan, the applicable personal income tax rate is 10%;

4. If the salary range is between 17,000-30,000 yuan, including 30,000 yuan, the applicable Individual income tax rate is 20%;

5, salary range between 30000-40000 yuan, including 40000 yuan, the applicable individual income tax rate is 25%;

6, salary range between 40000-60000 yuan, including 60000 yuan, the applicable individual income tax rate is 30%;

7, salary range between 60000-85000 yuan, including 85000 yuan. 85,000 yuan, including 85,000 yuan, the applicable personal income tax rate is 35%;

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

Two, what are the objects of personal income tax?

1, the legal object

China's personal income tax taxpayers are people who live in the territory of China and have income, as well as individuals who do not live in China and obtain income from the territory of China, including Chinese domestic citizens, foreigners and Hong Kong, Macao and Taiwan compatriots who obtain income in China.

2. Resident taxpayers

Individuals who are domiciled in China or who have not been domiciled and have resided in China for more than one year are resident taxpayers, and they should bear unlimited tax obligations, i.e., they should pay individual income tax according to the law on the income they have obtained within and outside China.

3. Non-resident taxpayers

Individuals who have no domicile and do not reside in China or who have no domicile and have resided in China for less than one year are non-resident taxpayers, and they should bear a limited tax obligation, i.e., they should pay individual income tax according to the law on the income they have obtained from the territory of China.

Comprehensive the above, personal tax is a personal income tax, generally in the calculation of personal tax is to deduct all the benefits before determining whether the tax deduction point; therefore, when dealing with the time to consult with the tax bureau, belonging to the taxpayer's own obligations to fulfill, if you refuse to pay, then generally have to bear the responsibility of the law.