Calculation of after-tax salary

The basic calculation formula of after-tax salary is as follows: after-tax income = pre-tax income-(individual social security contribution+provident fund contribution)-personal income tax, in which: personal income tax = (taxable income-deduction standard) * applicable tax rate-quick taxable income = pre-tax income-(individual social security contribution+provident fund contribution), and its calculation method is "(taxable income-deduction standard)" in the above formula. The difference between tax-included scale and tax-excluded scale is that tax-included scale applies to the income from wages and salaries paid by taxpayers. The tax-free checklist is applicable to wages and salary income paid by others (units). Pre-tax salary refers to the total salary before paying personal income tax, that is, the part that can be directly used for tax calculation in the national tax law. Pre-tax salary = sum of all income-(social security and provident fund). If the calculation result of this part of pre-tax salary is 5000 yuan, it will be taxed according to the tax system. That is to say, the salary without tax that potatoes often say =5000+ social security+provident fund, but this 5000 should be included in the pre-tax salary.

legal ground

Article 3 of the Individual Income Tax Law: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached); (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.