After receiving the salary, the salary will be 22,410 yuan, and the tax payable will be 2,590 yuan.

Calculation method:

Taxable income = (monthly income - five insurances and one fund - threshold - other deductions determined in accordance with the law - special additional deductions) * applicable tax rate - quick calculation Deductions

Excluding five social insurances and one fund, the monthly income is 25,000 yuan, the starting point is 5,000 yuan, the use tax rate is 20, and the quick calculation deduction is 1,410 yuan.

Tax amount = (25000--5000)*20-1410=2590 yuan

The actual salary is 25000-2590=22410 yuan. Extended information

On June 19, 2018, the draft amendment to the Personal Income Tax Law was submitted to the third meeting of the Standing Committee of the 13th National People's Congress for review. This is the seventh overhaul of the Personal Income Tax Law since its introduction in 1980. The draft decision of the Standing Committee of the National People's Congress on amending the Personal Income Tax Law was submitted to the fifth meeting of the Standing Committee of the Thirteenth National People's Congress for review on August 27, 2018. According to the draft decision, the basic deduction standard is planned to be 60,000 yuan per year, or 5,000 yuan per month, and the new tax rate brackets from 3 to 45 will remain unchanged.

On August 31, 2018, the decision to amend the Personal Income Tax Law was passed. The starting point was 5,000 yuan per month. The latest starting point and tax rate will be implemented on October 1, 2018.

Reference: Baidu Encyclopedia - Personal Income Tax