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个人工资收入所得税征收标准
释义
法律主观:
工资个税的计算公式为:应纳税额( 工资薪金所得 -“五险一金”-扣除数)×适用税率-速算扣除数个税免征额是5000,使用超额累进税率的计算方法如下:缴税全月 应纳税所得额 税率-速算扣除数。实发工资应发工资-四金-缴税。全月应纳税所得额(应发工资-四金)-5000。应纳 个人所得税 税额应纳税所得额×适用税率-速算扣除数起征点确定为每月5000元。
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更新时间:2025/11/4 16:51:33