In addition to personal income tax, are there any other taxes on salary? Of course there are also various insurance premiums. When your salary reaches a certain level, you will pay personal income tax. The higher your salary, the more taxes you pay.

Salary personal income tax calculation formula:

1. Taxable income = pre-tax salary income amount - five insurances and one housing fund (personal payment part) - expense deduction amount

2. Tax payable = taxable income × tax rate – quick calculation deduction

For example, Zhang Moumou’s pre-tax salary in October was 12,000 yuan, and he needed to pay various social insurance funds of 1,100 yuan< /p>

(1) Taxable income = amount of pre-tax salary income - five insurances and one fund (individual payment part) - threshold (5000) = 12000-1100-5000 = 5900 (yuan)

Refer to the salary tax rate table excluding tax. For the part exceeding 3,000 but not exceeding 12,000, the applicable tax rate is 10%, and the quick calculation deduction is 210.

The amount of personal income tax payable = taxable income × tax rate - quick calculation deduction = 5900 × 10%-210 = 380 (yuan)

(2) If 3,500 yuan is applicable The old fee standards and the old tax rate table

Zhang Moumou’s pre-tax salary in October was 12,000 yuan, and he needed to pay various social insurance funds of 1,100 yuan.

Taxable income = pre-tax salary income - five social insurances and one housing fund (individual payment part) - threshold (3500) = 12000-1100-3500 = 7400 yuan

Referring to the salary tax rate table excluding tax, for the portion exceeding 4,155 yuan to 7,755 yuan, the applicable tax rate is 20%, and the quick calculation deduction is 555.

The amount of personal income tax payable = taxable income × tax rate - quick calculation deduction = 7400 × 20%-555 = 925 yuan