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Social security contribution base 10000 to pay personal income tax?
The situation is subject to personal income tax.
Personal income tax depends on pre-tax gross income. Personal income tax is calculated as taxable income = pre-tax income - legally allowed pre-tax deductions - personal tax threshold. The starting point for personal tax is RMB 5,000. Gross income before tax includes the social security contribution base of 10000 yuan, then need to pay personal income tax.
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