In Fujian Fuzhou, when the social security base is 11,000 yuan, the tax amount is affected by multiple factors. If calculated based on the general situation (assuming no special deductions and exemptions), after deducting social security and housing provident fund, the taxable income is calculated, and the personal income tax is about 105.75 yuan. Here's a breakdown:
- Determine Social Security and Housing Provident Fund Deductions:
- Social Security:
- Pension Insurance: The individual contribution rate is usually 8%. For a social security base of 11,000 yuan, the pension insurance deduction is yuan.×8%=
- Medical Insurance: The individual contribution rate is generally 2%. So the medical insurance deduction is yuan.×2%=
- Unemployment Insurance: The individual contribution rate is about 0.5%, resulting in an unemployment insurance deduction of yuan.×0.5%=
- Work - related Injury Insurance and Maternity Insurance: These are generally paid by the employer, so there is no individual deduction.
- Housing Provident Fund: The contribution rate of the housing provident fund varies. Assuming a contribution rate of 12% (a common rate), the housing provident fund deduction is yuan.×12%=
- In total, the social security and housing provident fund deductions are yuan.+++=
- Calculate Taxable Income:
- The personal income tax threshold in China is 5000 yuan per month.
- Taxable income = Monthly income - Social security and housing provident fund deductions - Tax threshold.
- Substituting the values, taxable income = yuan.−−=
- Calculate Personal Income Tax:
- According to the progressive tax rate table for individual income tax, for a taxable income of 3525 yuan, the applicable tax rate is 3%, and the quick - deduction amount is 0.
- Personal income tax = Taxable income×Tax rate - Quick - deduction amount.
- So the personal income tax is yuan.×3%−=105.75
It should be noted that if there are special additional deductions such as for children's education, housing loans, and support for the elderly, the taxable income and the resulting tax amount will be reduced accordingly.
