Legal analysis: the calculation method of the new individual income tax: the amount of tax to be paid = (salary payable-five insurances and one fund-starting amount of 5)× tax rate-quick deduction attached.
individual income tax shall be paid if the salary is more than 5, yuan. If the salary ranges from 5 to 8 yuan, including 8 yuan, the applicable personal income tax rate is 3%; If the salary ranges from 8, to 17, yuan, including 17, yuan, the applicable personal income tax rate is 1%; If the salary ranges from 17, to 3, yuan, including 3, yuan, the applicable personal income tax rate is 2%.
Five insurances and one gold:
1. Basic old-age pension+local supplementary old-age pension, totaling 22% (of the total salary), of which the unit pays 14% and the individual pays 8% (based on the total monthly salary of employees).
However, it shall not be higher than 3% of the average monthly salary of employees in the previous year, and shall not be lower than 6% of the average monthly salary of employees in the previous year. If it is higher or lower, it shall be based on 3% or 6% respectively (the average monthly salary of employees in 219 will be calculated at 4,918 yuan);
2. Comprehensive medical care (including local supplementary medical care+maternity medical care), totaling 9%, 7% for units and 2% for individuals (the calculation base is the same as that of endowment insurance);
3, unemployment insurance, monthly total 48 yuan, the unit pays 16 yuan, and the individual pays 32 yuan;
4. Work-related injury insurance, based on the total monthly salary of employees, is divided into three grades (.4%, .8% and 1.2%);
5. Housing accumulation fund, 5%-2%, based on the total monthly salary of employees.
Legal basis: Law of the People's Republic of China on the Administration of Tax Collection
Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize the tax collection and payment, safeguard the national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.
article 2 this law is applicable to the collection and management of various taxes collected by tax authorities according to law.
article 3 the collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
no organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are in conflict with tax laws and administrative regulations.
article 4 units and individuals who are obligated to pay taxes as stipulated by laws and administrative regulations are taxpayers.
units and individuals who are obligated to withhold and remit taxes and collect and remit taxes are withholding agents according to laws and administrative regulations. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.
Social Insurance Law of the People's Republic of China
Article 2 The state establishes social insurance systems such as basic old-age insurance, basic medical insurance, industrial injury insurance, unemployment insurance, maternity insurance, etc., to protect citizens' right to receive material assistance from the state and society in accordance with the law in case of old age, illness, industrial injury, unemployment and maternity.
article 26 the treatment standards of basic medical insurance for employees, new rural cooperative medical care and basic medical insurance for urban residents shall be implemented in accordance with state regulations.
article 28 medical expenses that meet the basic medical insurance drug list, diagnosis and treatment items, medical service facilities standards, and emergency and rescue shall be paid from the basic medical insurance fund in accordance with state regulations.