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  • 個人所得稅稅率表 工資個人所得稅怎么扣?
    2019-07-05 15:30:37  來源:網絡1614

    個人所得稅稅率表,其中大家最關心的當屬個稅起征點,因為這一點對于所有人的執行標準都是一樣的。那么,個稅起征點由3500元上調至5000元后,工資個人所得稅怎么扣?呢?接下來,下面小編給大家普及一下。

    新版稅率表

    新版稅率表

    例如:小周的稅前工資是15000元,繳納五險一金1500元,按照新個稅計算其稅后工資(到手工資)是多少呢?

    2018年10-12月份個稅起征點上調至5000元,個稅計算公式:應納稅所得額==(應發工資-五險一金)-5000=15000-1500-5000=8500元,按照最新的工資稅率表可知,超過3000元至12000的部分,其稅率為10%,速算扣除數為210。

    個稅=應納稅所得額X稅率-速算扣除數=8500X10%-210=640元。實發工資=應發工資-五險一金-繳稅=15000-1500-640=12860元。

    自從新個稅法實施后,大家少交了很多稅,以上就個人所得稅稅率表,以及工資個人所得稅怎么扣內容,參照以上這個具體事例之后,估計大家也會計算工資怎么納稅了。

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