In Jiangsu Zhenjiang, if the social security base is 4900, the tax deduction calculation is as follows:
- Calculate Social Security Deductions:
- Pension Insurance: The personal contribution rate is 8%. So the amount deducted for pension insurance is yuan.×8%=
- Medical Insurance: The personal contribution rate is 2%. Thus, the amount deducted for medical insurance is yuan.×2%=
- Unemployment Insurance: The personal contribution rate is 0.5%. So the amount deducted for unemployment insurance is yuan.×0.5%=24.5
- Total Social Security Deductions: yuan.++24.5=514.5
- Calculate Personal Income Tax:
- First, determine the taxable income. The formula for taxable income is: Taxable income = Monthly income - 5000 - Social Security deductions - Special additional deductions (assuming no special additional deductions here). If the monthly income is based on the social security base of 4900, then the taxable income is yuan. Since the taxable income is negative, the personal income tax is 0 yuan.−−514.5=−614.5
In conclusion, when the social security base in Zhenjiang, Jiangsu is 4900, after calculating social security deductions and personal income tax, the personal income tax payable is 0 yuan under the condition of no special additional deductions.
计算基于常见社保缴纳比例和个人所得税计算规则。如果你对社保缴纳比例或税收政策有进一步疑问，或者想了解在有专项附加扣除情况下的计算，欢迎随时告诉我。
