Personal income tax = (10000-688.20-5000) * 20%-555 = 307.36 yuan.
Actual salary =10000-688.20-307.36 = 9004.44 yuan.
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.
Second, how to inquire about personal income tax The inquiry methods of paying personal income tax are divided into enterprise financial personnel inquiry and personal tax inquiry. You need to log on to the website of the local taxation bureau to check the tax payment situation, and enter the relevant information and verification code to find it.
(A) corporate financial personnel operating interface
1. Enterprises enter the tax hall on the website of the Local Taxation Bureau;
2. Enter the online taxation system of the Local Taxation Bureau;
3. Enter the enterprise user name, password and verification code;
4. Enter the "tax-related inquiry-withholding agent password distribution" module;
5. Check the passwords of all people with online declaration records (not specifically high-income people).
(B) personal tax query interface
1, personally log in to the tax hall of the website of the local taxation bureau;
2. Enter the "self-declared annual income of 6.5438+0.2 million" system;
3. Enter the ID number and log in with the password and verification code found in the first step;
4. Enter "Query on Historical Declaration Data of Withholding and Remittance";
5. Enter the period to query and click Query;
6. You can find the detailed data of all individual tax returns.
Third, do you need to deduct five insurances and one gold when paying personal income tax?
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions 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 of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties 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.