Shandong's tax threshold (tax deduction threshold) is 3,500 yuan, and the specific formula for Shandong's wage deduction is: tax amount = taxable income for the whole month * tax rate-quick deduction.

Shandong Salary Pre-tax Deduction Standard

I. Regulations of Shandong Province on Pre-tax Deduction of Wages

The threshold of Shandong payroll tax deduction (individual tax) is 3500 yuan, which is applicable to wages and salary income in Shandong.

Personal income tax payable = taxable income × applicable tax rate-quick deduction

Taxable income = monthly income after deducting three insurances and one gold-deduction standard

Second, the calculation of pre-tax deduction of wages in Shandong Province

The calculation formula of Shandong payroll tax is:

Taxable amount = (Shandong wage income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction.

The tax threshold is 3500, and the calculation method of using the excess progressive tax rate is as follows:

Tax amount = monthly taxable income * tax rate-quick deduction

Actual Shandong salary = Shandong salary payable-four gold-tax payment

Monthly taxable income = (salary payable in Shandong-four gold) -3500

Deduction standard: individual tax is calculated according to the threshold standard of 3500 yuan/month.

If someone's salary in Shandong is 5000 yuan, his personal income tax should be: (5000 yuan? 3500)×3%? 0=45 (yuan).

Three, Shandong Province, wages before tax deduction (personal income tax) tax rate table

Implement a 7-level progressive personal income tax rate table.

Personal income tax payable = taxable income × applicable tax rate-quick deduction

The deduction standard is 3,500 yuan/month (officially implemented since September 1965, 438+065,438+0,654,38+0) (applicable to salary income in Shandong).

The tax exemption amount is 3500 yuan (applicable to wage income in Shandong). The specific table is as follows: