Personal income tax of 1,590 yuan will be deducted from the salary of 20,000 yuan. The calculation method is taxable income = (monthly income - five insurances and one fund - threshold - other deductions determined in accordance with the law - special additional deductions) multiplied by the applicable tax rate - the number of quick calculation deductions, excluding the factors of five insurances and one fund. The income next month is 20,000 yuan, the tax threshold is 5,000 yuan, the use tax rate is 20%, and the quick calculation deduction is 1,410 yuan. Tax amount = (20000-5000) multiplied by 20%-1410=1590 yuan, and the actual salary is 20000-1590=18410 yuan.
"Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China"
Article 6
The scope of various personal incomes stipulated in the Personal Income Tax Law:
(1) Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other matters related to the employment or employment that an individual obtains due to his or her employment. income.
(2) Income from labor remuneration refers to the income obtained by individuals from performing labor services.
(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.
(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises.
(5) Business income,