The calculation method of tax paid is to first count the total amount of tax paid by taxpayers and get the sum of tax. The taxable amount in personal income tax is the withholding income tax that should be paid but not paid, and the paid tax is the paid tax. The tax payable is less than the tax paid, indicating that the taxpayer has declared more taxes, and the tax payable is greater than the tax paid, indicating that the tax has been declared less.

tax formula

Calculation method of personal income tax = (personal monthly salary after deducting social insurance-the collection point is 5000 yuan) * wage level tax rate-quick deduction is the income tax levied by the state on personal income and income obtained by overseas individuals from the state. The threshold refers to the dividing point at which the taxable subject reaches the tax amount and starts to collect taxes. If the taxable subject amount does not reach the threshold amount, no tax will be levied. When the amount of taxable subject reaches or exceeds the threshold, not only part of the amount exceeding the threshold, but also the whole amount should be collected. To put it bluntly, the tax allowance usually refers to the tax allowance in the total amount of taxable objects. It is the amount deducted in advance from the total amount of taxable objects according to the corresponding tax laws and regulations. Part of the tax-free quota is not taxed, and only the taxable quota is charged for the part exceeding the tax-free quota.