Today, I sorted out the following contents about the pre-tax deduction standard of Zhengzhou wages, hoping to help you answer them.

1, and the wage deduction standard is 3,500 yuan/month (formally implemented in September 1 1) (applicable to wages and salary income);

2, personal income tax calculation details = (pre-tax salary-five insurance and one gold personal part-threshold) × tax rate-quick deduction.

The calculation formula of payroll tax is:

Individual income tax calculation details = (pre-tax salary-personal part of five insurances and one gold-threshold) × applicable tax rate-quick deduction.

The tax threshold is 3500 yuan, and the calculation method of using the excess progressive tax rate is as follows:

1, tax amount = monthly taxable income × tax rate-quick deduction

2. Actual salary = salary payable-four gold-tax payment

3. Monthly taxable income = (salary payable-four gold) -3500.

4. Deduction standard: individual tax is calculated according to the threshold standard of 3,500 yuan/month.

For example, someone's salary income is 5000 yuan, and his personal income tax should be: (5000-3500) × 3%-0 = 45 yuan.

Zhengzhou implements a 7-level progressive personal income tax rate table for tax deduction.

Personal income tax payable = taxable income × applicable tax rate-quick deduction