Does personal income tax include provident fund and social security?

Personal income tax does not include provident fund and endowment insurance.

Personal income tax does not include provident fund and endowment insurance. The classification of individual income tax is as follows:

1. Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment;

2. The income from the production and operation of individual industrial and commercial households refers to the income from the production and operation of individual industrial and commercial households in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries; Income obtained by individuals who have obtained licenses and engaged in paid service activities such as running schools, medical care and consulting with the approval of relevant government departments; Other personal income from individual industrial and commercial production and operation;

3. The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis;

4. Income from remuneration for labor services refers to income obtained by individuals from designing, decorating, installing, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency.

5. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in books, newspapers and periodicals;

6. Royalty income refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; The income from providing the right to use copyright does not include the income from remuneration;

7. Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;

8. Income from property leasing refers to income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, ships and other property;

9. Income from property transfer refers to income obtained by individuals from transferring securities, shares, buildings, land use rights, machinery and equipment, vehicles, ships and other property;

10. Accidental income refers to personal winning, lottery winning and other accidental income;

1 1, other income determined by the financial department of the State Council.

How to calculate the tax rate?

The personal income tax exemption amount is 5000 yuan, and the specific calculation formula for paying individual tax is: monthly taxable income = pre-tax income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc.). )-special additional deduction-other deductions determined according to law; Tax amount = monthly taxable income * tax rate-quick deduction.

Special deductions include basic old-age insurance premium, basic medical insurance premium, unemployment insurance premium and housing accumulation fund. ; Special additional deductions include children's education, continuing education, housing loan interest or housing rent, support for the elderly and serious medical expenses, and other deductions determined according to law include donations. Other deductions determined according to law include donations, etc.

Among them, the monthly deduction standard of housing loan interest is 1000 yuan, and the longest deduction time is 240 months, which can be deducted by one or both spouses in proportion; The deduction standard of housing rent is from 800 yuan to 1500 yuan per month. Different cities have different deduction standards, which are generally divided according to the population of the city.

The collection scope of personal income tax includes wages, salaries, royalties, business income, labor remuneration, interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

Legal basis: Article 10 of the Individual Income Tax Law of People's Republic of China (PRC).

Under any of the following circumstances, taxpayers shall file tax returns according to law:

(a) to obtain comprehensive income needs to be settled;

(2) There is no withholding agent for obtaining taxable income;

(3) Having obtained taxable income and the withholding agent has not withheld the tax;

(4) Obtaining overseas income;

(5) Cancellation of China hukou due to immigration;

(6) Non-resident individuals obtain wages and salary income from two or more places in China;

(seven) other circumstances stipulated by the State Council.

Withholding agents shall, in accordance with the provisions of the state, apply for full withholding declaration for all employees, and provide taxpayers with information such as their personal income and tax withheld and remitted.

Article 11

When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.

If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.