If your social security base in Tongling, Anhui is 17,900 yuan, here's how to calculate the tax deducted:
- Calculate social security contributions:
- Pension insurance: The individual pays 8% of the base. So, yuan.×8%=
- Medical insurance: Usually, the individual pays 2% of the base. So, yuan.×2%=
- Unemployment insurance: Suppose the individual pays 0.5% of the base. Then, yuan.×0.5%=89.5
- Total social security contributions: yuan.++89.5=1879.5
- Calculate taxable income:
- The monthly tax - free threshold is 5000 yuan.
- After deducting social security contributions, the taxable income is yuan.−1879.5−=11020.5
- Calculate personal income tax:
- According to the tax rate table, for taxable income within 36,000 yuan per year (equivalent to 3000 yuan per month), the tax rate is 3%, and for the part exceeding 3000 yuan to 12,000 yuan per month, the tax rate is 10% with a quick - deduction amount of 210 yuan.
- Since yuan is in the range where the tax rate is 10%:11020.5
- The tax payable is yuan.11020.5×10%−=892.05
It should be noted that if there are special additional deductions (such as for children's education, housing loan interest, etc.), the taxable income and tax payable will be further adjusted according to relevant regulations.
