Legal analysis: the starting point for personal tax is 5000, using the ultra-progressive tax rate is calculated as follows: Payment of tax = taxable income for the whole month * tax rate - quick deduction actual salary = payable salary - four gold - payment of tax. Monthly taxable income = (payable salary - four gold) - 5000
Legal basis: "Regulations for the Implementation of the Individual Income Tax Law", Article 6 Scope of the individual income under the Individual Income Tax Law:
(1) Wages, salaries, refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies and other income related to the employment or employment of an individual. or employment.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including those derived from designing, decorating, installing, drafting, assaying, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpting, film and television, sound recording, video recording, performing, acting, advertisement, exhibition, technical services, referral services, brokering services, agency services, and other labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual from the publication of his or her work in the form of books, newspapers or magazines.
(d) Royalty income, refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is not included in the income from manuscripts.
(E) business income, refers to: 1. Individual businessmen engaged in production, business activities to obtain income, sole proprietorship investors, partnerships, individual partners from the territory of the sole proprietorships registered in the production of enterprises, partnerships, business income; 2. Individuals engaged in the running of the school, medical care, consulting, and other paid services in accordance with the law, income; 3. Individuals of the enterprise, Individuals to enterprises, institutions, contracting, leasing and subcontracting, subletting income; 4. Individuals engaged in other production, business activities income.
(6) interest, dividends, bonuses, refers to the individual ownership of debt, equity and other interest, dividends, bonuses.
(vii) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, as well as other property.
(viii) Income from transfer of property refers to the income derived from the transfer of securities, equity shares, shares of property in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property.
(ix) incidental income, refers to an individual to win a prize, win a prize, win a lottery and other incidental income. Individuals obtain income, it is difficult to define the taxable income items, the competent tax authorities of the State Council to determine.