In Anhui Chuzhou, if the social security base is 13,200 yuan, the tax deduction is calculated as follows:
- Calculate Social Security Deductions:
- Pension Insurance: Generally, individuals pay 8% of their salary. So for a social security base of 13,200 yuan, the pension insurance deduction is yuan.×8%=
- Medical Insurance: Usually around 2%. So the medical insurance deduction is yuan.×2%=
- Unemployment Insurance: Approximately 0.2% - 1%. Assuming 0.5% here, the unemployment insurance deduction is yuan.×0.5%=
- Work - related Injury Insurance and Maternity Insurance: These are paid by the unit, and individuals do not bear them.
- The total social security deduction is yuan.++=
- Calculate Taxable Income:
- The formula for taxable income is: Taxable income = Monthly income - 5000 yuan (tax threshold) - Special deductions (social security, etc.) - Special additional deductions - Other deductions determined in accordance with the law. Assuming no special additional deductions and other deductions for the time being, with a social security base of 13,200 yuan as income, the taxable income is yuan.−−=
- Calculate Tax Amount:
- According to the individual income tax rate table, for a taxable income of 6814 yuan, the applicable tax rate is 3% and the quick - calculation deduction is 0.
- The tax amount = Taxable income × Applicable tax rate - Quick - calculation deduction. So the tax amount is yuan.×3%−=204.42
It should be noted that if there are special additional deductions such as for children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and supporting the elderly, the taxable income will be further reduced, resulting in a lower tax amount.
