怎样计算缴纳的个人所得税-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	怎样计算缴纳的个人所得税
释义	起征点确定为每月5000元。新个税法规定：居民个人的综合所得，以每一纳税年度的收入额减除费用六万元以及专项扣除、专项附加扣除和依法确定的其他扣除后的余额，为应纳税所得额。全月应纳税所得额=(应发工资-四金)-5000 实发工资=应发工资-四金-缴税二、个人所得税计算形式 1.应缴纳所得额=税前工资收入金额-五险一金(个人缴纳部分)-费用减除额 2.应纳税额=应纳所得额乘以税率-速算扣除数
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