In Jiangsu Suqian, if the social security base is 8900, the tax calculation is as follows:
- Determine 应税所得: First, calculate the taxable income. Usually, taxable income = monthly salary - 5000 yuan - special deductions (such as social security and housing provident fund) - special additional deductions - other deductions determined by law. Here, assuming only considering the social security base of 8900 yuan and without considering special additional deductions and other deductions for the time being. The social security deductions in Suqian generally include pension insurance, medical insurance, unemployment insurance, etc. The total social security contribution rate for employees is about 10.5% (pension insurance 8%, medical insurance 2%, unemployment insurance 0.5%). So the social security deduction amount is 8900×10.5% = 934.5 yuan. Then the taxable income is 8900 - 5000 - 934.5 = 2965.5 yuan.
- Calculate 个人所得税: According to the individual income tax rate table, for the part of taxable income not exceeding 3000 yuan, the tax rate is 3%, and the quick - deduction amount is 0. So the personal income tax payable is 2965.5×3% - 0 = 88.965 yuan.
It should be noted that if there are special additional deductions such as children's education, housing loan interest, and support for the elderly, the taxable income will be further reduced, resulting in a decrease in the amount of personal income tax payable.
