For example, the salary of an employee is 15000. What about his social security and personal income tax?

An employee's salary is 15000, and the social security is calculated by multiplying the contribution ratio by the local social security base. The calculation of personal income tax is also to subtract the social security amount and special additional deduction, then subtract the tax threshold, and then multiply the tax rate. The social security base is determined according to the average monthly income of all employees during June 1 to February 1 of the previous year. The standards of social security base are different in different places, so we only know that wages cannot be calculated. If social security deduction, special additional deduction and other factors are not taken into account, the monthly salary of 15000 is subject to personal income tax of 2 10 yuan. The calculation method of personal income tax is (15000 *12-60000-36000) * 0.03 = 2520, which is the total tax paid for one year, with an average of 2 1 euro per month.

According to Article 6 of the Individual Income Tax Law of People's Republic of China (PRC), the calculation method of taxable income is as follows: (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan for income in each tax year, and the balance after special additional deduction, special additional deduction and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.

Article 13 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China stipulates that the other deductions mentioned in Item 1, Paragraph 1, Article 6 of the Individual Income Tax Law include the payment of enterprise annuities and occupational annuities that meet the requirements of the state, the purchase of commercial health insurance and tax deferred commercial endowment insurance that meet the requirements of the state, and other items that can be deducted according to the provisions of the State Council. Special additional deductions, special additional deductions and other deductions determined according to law shall be limited to the taxable income of individual residents in a tax year; If the deduction cannot be completed within one tax year, it will not be carried forward to the next year. Article 14 stipulates that the term "each time" as mentioned in Item 2, Item 4 and Item 6 of Paragraph 1 of Article 6 of the Individual Income Tax Law shall be determined according to the following methods respectively: (1) If the income from labor remuneration and royalties belong to one-time income, the income obtained at one time shall prevail; If it belongs to the continuous income of the same project, the income obtained within one month shall be regarded as one time. (two) the income from the lease of property shall be obtained within one month. (3) For income from interest, dividends and bonuses, the income obtained when paying interest, dividends and bonuses shall be regarded as one time. (4) Accidental income, obtained once at a time.

To sum up, have your questions been answered?

legal ground

The calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents is the taxable income after deducting expenses of 60,000 yuan from the income in each tax year, and then deducting special additional deductions and other legally determined deductions. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.

"Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 13 Other deductions mentioned in Item 1, Paragraph 1, Article 6 of the Individual Income Tax Law include payment of enterprise annuities and occupational annuities that meet the requirements of the state, purchase of commercial health insurance and tax deferred commercial endowment insurance that meet the requirements of the state, and other items that can be deducted according to the provisions of the State Council. Special additional deductions, special additional deductions and other deductions determined according to law shall be limited to the taxable income of individual residents in a tax year; If the deduction cannot be completed within one tax year, it will not be carried forward to the next year.