According to the inquiry method, five insurances and one gold should be deducted from the salary first, and then the personal income tax should be deducted.
Pre-tax salary-five insurances and one gold-individual tax = salary on hand.
Personal income tax = [pre-tax income -5000 yuan (threshold)-special deduction (three insurances and one gold, etc. )-special additional deduction-other deductions determined according to law] × applicable tax rate-quick deduction.
Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.