In Anhui Bengbu, if the social security base is 11,700 yuan, the tax calculation is as follows:
- Calculate Social Security Deductions:
- Pension Insurance: The individual contribution rate is 8%, so the deduction is yuan.×8%=
- Medical Insurance: The individual contribution rate is 2%, so the deduction is yuan.×2%=
- Unemployment Insurance: The individual contribution rate is 0.5%, so the deduction is yuan.×0.5%=58.5
- Total Social Security Deductions: yuan.++58.5=1228.5
- Calculate Taxable Income:
- The tax threshold is 5000 yuan per month.
- Taxable income = Monthly income - Tax threshold - Social security deductions. Assuming no other deductions, taxable income is yuan.−−1228.5=5471.5
- Calculate Personal Income Tax:
- According to the tax rate table, for taxable income within the range of 3000 - 12000 yuan, the tax rate is 10%, and the quick - calculation deduction is 210 yuan.
- Personal income tax = Taxable income × Tax rate - Quick - calculation deduction, so it is yuan.5471.5×10%−=337.15
In conclusion, when the social security base in Bengbu, Anhui is 11,700 yuan, assuming no other deductions, the personal income tax payable is approximately 337.15 yuan.
