note:
Article 34 of the Enterprise Income Tax Law stipulates: "Reasonable wages and salary expenses incurred by an enterprise are allowed to be deducted. The wages and salaries mentioned in the preceding paragraph refer to all cash or non-cash labor remuneration paid by an enterprise to its employees in each tax year, including basic wages, bonuses, allowances, subsidies, year-end salary increase, overtime pay and other expenses related to the employment or employment of employees. Therefore, performance pay also belongs to the category of wages and salaries, and social security should be accrued according to the total wages and personal income tax should be paid. ?
Calculation method of personal income tax: payable personal income tax = 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 wages and salaries).
Taxable income = monthly income after deducting three insurances and one gold-deduction standard