Legal analysis: Wages and salaries are subject to a seven-level excess progressive system. The details are as follows: the applicable tax rate for salary income. The threshold is 5,000. The calculation method is tax payment = taxable income for the whole month * tax rate - quick calculation deduction; taxable income for the whole month = (wages payable - four golds) - 5,000; actual wages paid = wages payable - four golds - tax payment . After-tax salary refers to the actual salary income after deducting the personal payment part of the five social insurances and one fund (pension insurance, medical insurance, work-related injury insurance, maternity insurance, unemployment insurance, provident fund) and personal income tax from the pre-tax salary. The personal payment portion of social insurance and the personal payment portion of housing provident fund are disbursed before tax. Therefore, the after-tax salary is the actual salary paid by the company, and there is no need to deduct additional fees. The after-tax salary refers to the actual salary paid. Applicable tax rates:

1. Income from wages and salaries is subject to seven-level progressive tax rates, ranging from 3% to 45%;

2. Income from production and operation of individual industrial and commercial households and contributions to enterprises and institutions The unit's income from contracting and leasing operations is subject to five-level progressive tax rates, ranging from 5% to 35%

3. Income from author remuneration is subject to a proportional tax rate of 20%, with a 30% reduction based on the tax payable. %;

4. Income from labor remuneration is subject to a tax rate of 20%. If the one-time income is abnormally high, a mark-up can be levied. The portion of the taxable income exceeding RMB 20,000 to RMB 50,000 shall first be calculated according to regulations. The tax amount will then be levied at 50% (an additional 50%); for the portion exceeding 50,000 yuan, an additional 100% (an additional 100%) will be levied;

5. Income from royalties, interest, Dividends, bonus income, property rental income, incidental income and other income, the tax rate is 20%.

Legal basis: "Personal Income Tax Law of the People's Republic of China" Article 2 The following personal income shall be subject to personal income tax:

(1) Wage and salary income ;

(2) Income from remuneration for labor services;

(3) Income from author remuneration;

(4) Income from royalties;

(5) Income from operations;

(6) Income from interest, dividends, and bonuses;

(7) Income from property leasing;

(8) Transfer of property Income;

(9) Accidental income.

If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.

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