If your social security base in Xiamen, Fujian is 20,100 yuan, the tax calculation is as follows:
- Calculate taxable income: First, calculate the amount of social security and housing provident fund deducted. For local hukou employees in Xiamen:
- Pension insurance: The personal contribution rate is 8%, so the deduction amount is yuan.×8%=
- Medical insurance: The personal contribution rate is 2%, and the deduction amount is yuan.×2%=
- Unemployment insurance: The personal contribution rate is 0.5%, and the deduction amount is yuan.×0.5%=100.5
- Housing provident fund: Assume the contribution rate is 12% (a common rate, subject to actual situation), and the deduction amount is yuan.×12%=
- The total amount of "three insurances and one fund" deducted is yuan.++100.5+=4522.5
- After deducting the 5000 - yuan tax threshold, the taxable income is yuan.−4522.5−=10577.5
- Determine tax rate and quick - deduction amount: Since the taxable income of 10577.5 yuan falls within the range of "annual taxable income exceeding 36,000 yuan to 144,000 yuan", the applicable tax rate is 10%, and the quick - deduction amount is 2520 yuan (annual, converted to monthly, the quick - deduction amount is yuan).÷=
- Calculate personal income tax: Using the formula: taxable amount = taxable income×tax rate - quick - deduction amount. The monthly personal income tax is yuan.10577.5×10%−=847.75
In conclusion, when the social security base in Xiamen is 20,100 yuan, after considering social security deductions and tax - related policies, the approximate monthly personal income tax is 847.75 yuan. Note that the actual tax amount may vary depending on specific housing provident fund contribution rates and individual special additional deductions.
