If your social security base in Anqing, Anhui is 9800 yuan, the tax deduction calculation is as follows:
- Determine social security deductions:
- Pension insurance: The individual contribution rate is generally 8%, so the amount deducted for pension insurance is yuan.×8%=
- Medical insurance: Usually, the individual contribution rate is about 2%, so the amount deducted for medical insurance is yuan.×2%=
- Unemployment insurance: The individual contribution rate is about 0.5% (the specific rate may vary slightly in different periods), so the amount deducted for unemployment insurance is yuan.×0.5%=
- Work - related injury insurance and maternity insurance: These are fully borne by the unit, and there is no individual deduction.
- In total, the social security deductions are yuan.++=
- Calculate taxable income:
- The individual income tax threshold is 5000 yuan. After deducting social security of 1029 yuan from the monthly income of 9800 yuan, the taxable income is yuan.−−=
- Calculate individual income tax:
- According to the current individual income tax rate table in China, for the part of taxable income not exceeding 3000 yuan, the tax rate is 3%; for the part exceeding 3000 yuan to 12000 yuan, the tax rate is 10%.
- For the 3771 - yuan taxable income, the tax amount is calculated as follows:
- The part not exceeding 3000 yuan: yuan.×3%=
- The part exceeding 3000 yuan (yuan): −=yuan.×10%=77.1
- The total individual income tax is yuan.+77.1=167.1
In summary, when the social security base in Anqing, Anhui is 9800 yuan, after deducting social security, the individual income tax is 167.1 yuan. Please note that the actual situation may be adjusted according to relevant local policies and personal special additional deductions.