If your social security base in Lishui, Zhejiang is 15,700 yuan, the tax deduction calculation is as follows:
- Social security deductions:
- Basic 养老保险: The personal contribution rate is 8%, so the amount deducted for basic pension insurance is yuan.×8%=
- Basic 医疗保险: The personal contribution rate is 2%, and the amount deducted is yuan.×2%=
- Unemployment insurance: The personal contribution rate is 0.5%, and the amount deducted is yuan.×0.5%=78.5
- 工伤保险 and 生育保险: These are borne by the unit, and there is no personal deduction.
- In total, the social security deductions are yuan.++78.5=1648.5
- Calculation of taxable income:
- The current personal income tax threshold in China is 5000 yuan per month.
- Assuming there are no special additional deductions and other deductions, the taxable income = monthly income - 5000 yuan - special deductions (social security, etc.).
- Substituting the data, the taxable income is yuan.−−1648.5=9051.5
- Calculation of personal income tax:
- According to the personal income tax rate table for wage and salary income (as of 2025):
- The part of the full - month taxable income not exceeding 3000 yuan is taxed at a rate of 3%, and the quick - deduction amount is 0.
- The part exceeding 3000 yuan to 12000 yuan is taxed at a rate of 10%, and the quick - deduction amount is 210.
- For a taxable income of 9051.5 yuan, the tax payable is calculated in segments:
- The part of 3000 yuan is taxed at 3%, which is yuan.×3%=
- The remaining part is yuan, which is taxed at 10%, and the tax amount for this part is 9051.5−=6051.5yuan.6051.5×10%=605.15
- The total personal income tax is yuan.+605.15=695.15
In conclusion, when the social security base in Lishui, Zhejiang is 15700 yuan, under the above - mentioned assumptions, the personal income tax payable is approximately 695.15 yuan. It should be noted that if there are special additional deductions (such as deductions for children's education, housing loans, etc.), the actual tax payable will be adjusted accordingly.
