The pre-tax salary is 500,000, and the personal tax deduction is about 79,080. The actual amount is 420,000. The specific calculation process: I don’t know whether the 500,000 mentioned by the questioner is the monthly salary or the annual salary. The annual salary is calculated here, and it is a deduction. The salary after "five social insurances and one housing fund" is 500,000 yuan per month/12 months = yuan.

First of all, the amount of tax payable: In short, simple calculation, those with an annual comprehensive income of less than 60,000 are exempt from personal income tax. That is, out of 500,000, the amount that should be taxed is 500,000-60,000 = 440,000.

Second, seventh-level tax rate: Among the taxable wages of 440,000, the applicable tax rate for the tax range is as shown in the figure below. Calculate the tax payable respectively: 1. For the part not exceeding 36,000, the applicable tax rate is 3; that is, 36000*3=1080 yuan 2. For the part of tens of thousands, the applicable tax rate is 10; that is, (tens of thousands)*10=ten thousand. For the part of ten thousand to 300,000, the applicable tax rate is 20; that is, (300,000)*20=ten thousand 4. For the part between 300,000 and 420,000, the applicable tax rate is 25; that is, (420,000-300,000)*25=35,000; for the part between 420,000 and 660,000, the applicable tax rate is 30; that is, (440,000-420,000)* 30 = 6,000 yuan. As for the subsequent tax rates of 35 and 45, they are respectively aimed at salary income of 660,000-960,000 and above 960,000. If the salary of 500,000 has not reached this range, the tax amount is naturally 0, so it is ignored directly. Calculating the tax amounts for the above different parts, the final tax amount is 1,080 yuan, 30,000 yuan, 6,000 yuan = 79,080 yuan. Subtracting the tax deduction amount of 79,080 yuan from the total income of 500,000 yuan, we actually got 420,920 yuan. The above is calculated step by step. If you don't want to be so troublesome, you can directly find an "individual tax calculator" to calculate the answer, as shown below: The results are consistent, and the individual tax amount is also 79,080 yuan.

Third, the final tax amount is lower than the above calculation: The above calculation results are based on the deduction of five social insurances and one fund, that is, the monthly salary is RMB, but in fact the tax is deducted The amount will be lower for the following two reasons: First, the personal deduction part of the "five social insurances and one housing fund" can be tax deducted: Since 500,000 yuan is salary income, then the "five social insurances and one housing fund" must be paid "Five insurances and one fund", and the personal payment part of the five insurances and one fund is not within the scope of tax calculation. The annual salary is 500,000, and the payment base must not be low. Among them, the personal payment ratio of pension insurance is 8, the personal payment ratio of medical insurance is 2, the personal payment ratio of unemployment insurance plus the provident fund payment of 5-12, the personal "five insurances and one fund" throughout the year "The deduction amount will not be low, it can be tens of thousands of yuan, and no individual tax will be levied on these tens of thousands of yuan. Second, the special additional deductions can be tax refunded: Personal income tax is prepaid, and the 6 major special additional deductions can be refunded in the second year: 1. Children’s education: 10,000 yuan exemption for the whole year; 2. Continuing education: 4,800 for academic degree 3,600 yuan or professional qualifications are exempt; 3. The personal burden of serious illness medical treatment of 10,000 yuan to 80,000 yuan is exempted; 4. Housing loan: For the first home, there is an exemption of 1,000 yuan per month, that is, 10,000 yuan for the whole year Yuan; 5. Rental rent: You can only choose one of the two "housing loans" mentioned above, and depending on the city, the exempted part is divided into three levels: 18,000 yuan, 13,200 yuan and 9,600 yuan; 6. Supporting the elderly : For those who support parents over 60 years old, the monthly exemption limit for each person is 10 million yuan. That is, if you support two parents over 60 years old, the annual exemption range is 10,000 yuan. After triggering the above special additional deductions, tax can be deducted from March 1. To sum up the above two parts, the actual amount of personal income tax paid will be less.

Written at the end: The above is just a rough calculation and is for reference only; in fact, for an office worker’s income of 500,000 yuan, there is a high probability that it is not simply a “fixed salary”, which may include basic salary income. , and may include bonuses, commissions, or even labor remuneration, dividends, and bonus income. These incomes are subject to different personal tax rates, and the actual after-tax income cannot be generalized.