Of the salary of 10,000 yuan, the part exceeding 5,000 yuan needs to pay personal income tax. According to the excess progressive tax rate, the calculation formula of taxable income is: the monthly income minus five insurances and one gold, the threshold, other deductions determined according to law and special additional deductions, multiplied by the applicable tax rate, and finally minus the quick deduction. The specific calculation is: (10000 yuan -0 yuan -5000 yuan -0 yuan -0 yuan) times 10%-2 10 yuan =290 yuan. Therefore, the after-tax salary is 97 10 yuan. If an individual wants to donate his income to charity such as education, poverty alleviation and poverty alleviation, the part of the donation that does not exceed 30% of the taxable income can be deducted when calculating the taxable income. If the State Council stipulates that donations can be deducted in full before tax, it shall be implemented according to the regulations.

Calculation method of individual income tax:

1, determine pre-tax income: First, make it clear that the tax object of personal income tax is pre-tax income;

2. Deduction of tax allowance: Deduct the basic tax allowance according to legal standards. At present, the basic tax allowance for personal income tax is 5,000 yuan;

3. Deduction of special deductions: including special deductions for children's education, continuing education and serious illness medical treatment;

4. Deduct special additional deductions: such as housing loan interest, housing rent, and support for the elderly;

5. Calculation of taxable income: the taxable income is the balance of pre-tax income minus the above deductions;

6. Calculation of tax by applicable tax rate: according to taxable income, find the corresponding tax rate and quick deduction in the tax rate table to calculate tax;

7. Deduction of prepaid tax: If there is prepaid tax, the prepaid tax shall be deducted;

8. Obtaining the tax payable (refunded): finally calculating the tax payable or refunded.

The above steps can be calculated through the personal income tax calculator or related software provided by the tax bureau to ensure the accuracy of the calculation.

To sum up, for the wage income of 10,000 yuan, the calculation method of personal income tax is that the excess after deducting five insurances and one gold and the threshold is paid at the applicable tax rate, specifically in 290 yuan, where the after-tax wage is 97 10 yuan. At the same time, donations to designated charities can enjoy preferential pre-tax deduction within a certain amount. If the country has relevant full deduction policies, it will be implemented accordingly.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 6

Calculation of taxable income: (1) The comprehensive income of individual residents shall be the taxable income after deducting expenses of 60,000 yuan from the income in each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable. (3) For operating income, the taxable income shall be the balance after deducting costs, expenses and losses from the total income in each tax year. (4) If the income from property leasing does not exceed 4,000 yuan each time, the expenses shall be reduced by 800 yuan; If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income. (5) For the income from the transfer of property, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property.