taxable income = monthly income-5, yuan (threshold)-special deduction (three insurances and one gold, etc.)-special additional deduction-other deductions determined according to law.

The special additional tax deduction is as follows. Please check the special additional tax deduction for details.

1. Children's education: The expenses related to the taxpayer's children receiving full-time academic education shall be deducted according to the standard of 1 yuan for each child every month.

2. Continuing education: The taxpayer's expenses for continuing education with academic qualifications (degrees) in China shall be deducted according to the monthly 4 yuan quota during the period of academic qualifications (degrees) education.

the deduction period of continuing education with the same academic qualification (degree) cannot exceed 48 months. Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,6 yuan in the year when relevant certificates are obtained.

3. Serious illness medical treatment: In a tax year, the part of the medical expenses related to basic medical insurance incurred by taxpayers that exceeds 15, yuan after deducting the personal burden after medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted by the taxpayer within the limit of 8, yuan when handling the annual final settlement.

4. Housing loan interest: the interest expense of the first set of housing loans incurred by the taxpayer or his/her spouse when he/she purchases a house in China for himself/herself or his/her spouse by using a personal housing loan from a commercial bank or housing provident fund;

in the year when the loan interest actually occurs, it shall be deducted according to the standard quota of 1 yuan every month, and the maximum deduction period shall not exceed 24 months. Taxpayers can only enjoy the interest deduction of the first home loan once.

5. Housing rent: The housing rent expenses incurred by taxpayers who do not own their own houses in their main working cities can be deducted according to the following criteria:

(1) Municipalities directly under the central government, cities with provincial capitals, cities with separate plans and other cities determined by the State Council, the deduction standard is 1,5 yuan per month;

(2) Except for the cities listed in the first item, the deduction standard is 1,1 yuan per month for cities with a registered population of more than 1 million in municipal districts; For cities with a registered population of no more than 1 million in municipal districts, the deduction standard is 8 yuan per month.

6. Support for the elderly: The taxpayer's support expenses for supporting one or more dependents are uniformly deducted according to the following standards:

(1) If the taxpayer is an only child, it is deducted according to the standard of 2, yuan per month;

(2) If the taxpayer is a non-only child, the deduction amount of 2, yuan per month shall be shared with his brothers and sisters, and the amount shared by each person shall not exceed the monthly 1 yuan. It can be shared equally or agreed by the supporters, or it can be designated by the dependents.

if the allocation is agreed or specified, a written allocation agreement must be signed, and the specified allocation takes precedence over the agreed allocation. The specific allocation method and amount cannot be changed within a tax year.

Extended information:

According to the Individual Income Tax Law of the People's Republic of China, the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China and related documents and regulations, the tax reduction and exemption policies for individual income tax mainly include:

(1) provincial people's governments, ministries and commissions of the State Council and units above the China People's Liberation Army, and foreign countries.

(2) The people's government at or above the township level (including the township level) or the courageous foundation or similar organization with institutions and articles of association established with the approval of the competent department of the people's government at or above the county level (including the county level) shall be exempted from personal income tax with the approval of the competent tax authorities.

(3) Interest on bonds issued by the Ministry of Finance and financial bonds issued with the approval of the State Council is exempt from personal income tax.

(4) Article 5 of the State Council's "Implementation Measures for Collecting Individual Income Tax on Savings Deposit Interest" stipulates: "Income from education savings interest obtained by individuals and interest from other special savings deposits or savings special fund deposits determined by the financial department shall be exempted from individual income tax."

Baidu Encyclopedia-Personal Income Tax

It is convenient for you to calculate the tax payment method yourself. Deduct 35 (tax-free) from the salary, find the corresponding number of files, multiply it by the indicated tax rate, and finally subtract the number of files deducted (yuan) quickly. This is the present. After June, the

full-month tax rate will be changed. Quick deduction (RMB)

4,5-9, RMB 2% 555

9,-35, RMB 25% 1,5

Monthly salary of 16, RMB. Assuming there are no five insurances, one gold and other deductions, only 16, RMB needs to be deducted:

personal income tax is defined as "income tax levied on various incomes obtained by individuals". Personal income tax payable every month The amount of tax payable by individuals is calculated according to their salaries and salaries. The taxable income is the balance after deducting the tax-free "five insurances and one gold" and other items that should be borne by individuals, and then deducting the allowable expenses of 5, yuan.

Extended information:

Salary tax deduction

When the salary of the month in which the year-end bonus is paid is higher than 3,5 yuan, according to the salary tax deduction standard, the year-end bonus tax deduction method is: year-end bonus * tax rate-quick deduction, and the tax rate is based on year-end bonus /12 as the corresponding tax rate of "taxable income".

example: Xiao Wang received a salary of 6, yuan in December 213 and a year-end bonus of 2, yuan in 213. Personal income tax to be paid in the current month is as follows:

1. Personal income tax for salary in the current month =(6-35)*1%-15=145 yuan

2. Personal income tax for year-end bonus =2*1%-15=1895 yuan

Total personal income tax in the current month = 145+145 yuan. These different payment methods lead to different taxes, but as long as it reaches the threshold of 35, it is necessary to collect personal income tax on wages.

Baidu Encyclopedia-Personal Income Tax Rate Table

How much after the annual salary is 16,-:The annual salary is 16,/12 = 13,333.33 yuan. After deducting five insurances and one gold (according to the minimum standard), the monthly salary should be 13,333.33-6 = 12,733.33 yuan, and personal income tax should be paid. -:If the salary is paid on an average monthly basis, after deducting 3,5 yuan from 16,/12 = 13,333, you will get 9,833 yuan, and the personal income tax payable every month = 9,833 * 25%-1,5 = 1,453 = 13,333-1,453 = 11,88, and the annual salary = 142,56. If after tax, I think it should be more than 13, yuan.

The annual salary is 16, yuan, and what is the general after tax-:It is convenient for you to calculate the tax payment method yourself, deduct the salary by 3,5 yuan (tax-free), find the corresponding file number and multiply it by the indicated tax rate. Finally, the number of quick deduction (yuan) is deducted. This is the current. After June, the monthly tax rate will be changed. Quick deduction (yuan) is 45-9 yuan, 2% 5559-35 yuan, 25% 15

How much tax should be paid for an annual income of 16w-:According to the latest individual income tax law, the tax payable is as follows: 16. So: 16,-6, = 1,, and the remaining 1, yuan is taxed as follows: 1, times .1 = 1, yuan. According to the law, the annual salary is 16, yuan. < P > What is the general tax? -:a little over 1, yuan ...

16, yuan is the salary before tax, so how much is it after tax? -:deduct 3,5 (tax-free) from the salary, find the corresponding file number, multiply it by the indicated tax rate, and finally subtract the number of the file that is deducted (yuan) quickly. The monthly tax rate is deducted (yuan) for more than 8, and 45% for 13,55

How much tax is deducted from the annual salary of 16, yuan?-:15,64 yuan. Personal income tax should be paid. The average monthly salary is 16,/12 = 13,333.33 yuan. After deducting five insurances and one gold (according to the minimum standard), the monthly salary should be 13,333.33-6 = 12,733.33 yuan. Personal income tax payable = (12,733.33-3,5) * 25%-... < P Only 16, wages need to be deducted: personal income tax = (16,-5,) * 45%-13,55 = 56,245 yuan. Personal income tax is defined as "income tax levied on personal income". Personal income tax payable every month is calculated according to personal salary ...

How much is the monthly salary of 16, yuan?-:Personal income tax is defined as "income tax levied on personal income". Calculation formula: 1. Salary: initial income 2. Three insurances and one gold. Medical insurance, unemployment insurance, housing accumulation fund (industrial injury insurance and maternity insurance with five insurances and one gold are not included here for the time being) 3. Threshold: Since 211, the threshold has been raised from 2, yuan to 3,5 yuan. 4. Tax rate: from 3% to 45%, there are 7 grades, which correspond to the taxable amount of 7 different intervals. 5. Quick deduction: from to 13,55. Assuming that there are no five insurances, one gold and other deductions, only 16, wages need to be deducted: individual tax = (16,-3,5) * 45%-13,55 = 56,92 yuan.