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个人所得税费用扣除什么意思
释义
法律分析:个人所得税计算公式:应纳税所得额=工资收入金额-各项社会保险费-起征点。应纳税额=应纳税所得额 x 税率-速算扣除数。个税法修改后,个人所得税的起征点调到了5000。
法律依据:《中华人民共和国个人所得税法》第三条
个人所得税的税率:(一)综合所得,适用百分之三至百分之四十五的超额累进税率(税率表附后);(二)经营所得,适用百分之五至百分之三十五的超额累进税率(税率表附后);(三)利息、股息、红利所得,财产租赁所得,财产转让所得和偶然所得,适用比例税率,税率为百分之二十。
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更新时间:2025/7/25 15:31:19