Everyone is very concerned about how much wages need to be taxed, which are also common problems in people's daily life. The following is a series of questions about how much wages need to be taxed and how much wages need to be taxed. I hope it helps you. How much tax do I have to pay? The detailed rules for the implementation of the deduction standard in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) show that there are three types of pre-tax deductions besides 5,000 yuan. 1, three insurances and one gold stipulated by the state, namely, endowment insurance, medical insurance, unemployment insurance and housing accumulation fund. 2. The unit gives five kinds of subsidies, namely, one-child subsidy, child health care subsidy, local transportation fee, book and newspaper fee and washing fee. 3. It is a special allowance such as the salary of retired workers and the allowance of academicians of the two academies. Among them, several kinds of subsidies, such as book and newspaper fees and washing fees, must be within the cost standard stipulated by Beijing Municipal Finance to be tax-free. If the unit overpays, individual income tax will be paid for the excess. Tax rate (pre-tax salary -5000)× tax rate = personal income tax is applicable to wages and salaries excluding tax. How to pay taxes on part-time jobs? For example, our company hires senior engineers as consultants, with a monthly salary of 4,000 yuan, without paying five insurances and one gold. He has a job elsewhere and works part-time in my unit. How does my company report his tax? How to calculate and declare? If a senior engineer signs a part-time employment contract with your enterprise, personal income tax will be levied according to the item of "income from labor remuneration". If the income does not exceed 4,000 yuan each time, after deducting the expenses of 800 yuan, it will be multiplied by 20% as the taxable amount; If the income exceeds 4,000 yuan, 20% will be deducted, and the balance will be the taxable income, and then multiplied by 20% will be the taxable amount.
Legal objectivity:
The calculation of taxable income in Article 6 of the Individual Income Tax Law: (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income of each tax year, and the balance after special additional deduction, special additional deduction and other deductions determined according to law, is taxable income; (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 remuneration for labor services, remuneration for manuscripts and royalties shall be taxed. 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%.