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What do you call a tax administrator?
Both national tax and local tax have tax administrators, and now they are called tax administrators. The tax administrator is the staff responsible for the block and classification management of tax sources in the grass-roots tax authorities and their tax source management departments, and is responsible for household management.
Calculation method of pre-tax salary:
1. Determine taxable income: pre-tax wages are deducted from five insurances and one gold and the threshold (the threshold is 5,000 yuan, please refer to the latest policy if there is any change);
2. Calculation of personal income tax payable: calculate the tax according to the taxable income corresponding to the tax rate table;
3. Calculate the actual salary: the amount of pre-tax salary minus five insurances, one gold and personal income tax is the actual salary.
To sum up, when the pre-tax salary 10000 yuan, it is actually 9000 yuan.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
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