Is this 1000 yuan a pre-tax deduction?

Answer: it can be deducted, and there is no need to pay more than 200 taxes. According to the Regulations on the Implementation of the Individual Income Tax Law (the State Council Order No.600), wages and salary income refer to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. This fine is within the scope stipulated in the labor law. Therefore, individuals should pay personal income tax according to their actual income. If the fine is not paid to the individual, it does not need to be incorporated into his income and does not pay personal income tax.