Calculation method:
Taxable income = (monthly income-five insurances and one gold-threshold-other deductions determined according to law-special additional deduction) * applicable tax rate-quick deduction.
Next month's income is 25,000 yuan, the threshold is 5,000 yuan, the use tax rate is 20%, and the quick deduction is 1, 4 10 yuan.
Tax amount = (25000-5000) * 20%-1410 = 2590 yuan.
Actual salary is 25,000-2,590 = 22410 yuan.
Extended information 2065438+June1June 09, the draft amendment to the individual income tax law was submitted to the third session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation, which was the seventh overhaul since the promulgation of the 1980 tax law. 20 18 On August 27th, the National People's Congress Standing Committee (NPCSC)'s draft decision on amending the individual income tax law was submitted to the Fifth Session of the 13th the National People's Congress Standing Committee (NPCSC) for deliberation. According to the draft decision, the basic fee reduction standard is proposed to be 60,000 yuan per year, that is, 5,000 yuan per month, and the new tax rate range of 3% to 45% remains unchanged.
On August 3, 2065438, the decision to amend the individual income tax law was passed. The threshold is 5,000 yuan per month, and the latest threshold and tax rate will be implemented from August 18 to 10/.
References:
Baidu encyclopedia-personal income tax