After tax, it is 537,700 yuan.
If this is the total income, then 70/12=58,300 yuan
The non-taxable portion of 2,000 yuan can be deducted and the tax amount is 56,300 yuan
5.63*30 %-0.3375=16,900 yuan
1.69*12 months=162,300 yuan
After tax, it is 537,700 yuan.
Calculation method
Taxable income = (monthly income - five insurances and one housing fund - other deductions determined in accordance with the law - special additional deductions) * applicable tax rate - quick calculation deductions.
Personal income tax is generally withheld and paid by the company that pays wages. Extended information
Personal income tax (personal income tax) adjusts the relationship between taxing authorities and natural persons (residents and non-residents). A general term for the legal norms of social relations that occur during the collection and management of personal income tax.
Tax content
Income from wages and salaries
Income from wages and salaries refers to wages, salaries, bonuses, and Year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment. This means that any income obtained by an individual, as long as it is related to employment or employment, regardless of the source of capital expenditure of the unit or payment in the form of cash, kind, securities, etc., is subject to tax on wages and salaries. .
Production and business income of individual industrial and commercial households
The production and business income of individual industrial and commercial households include four aspects:
(1) Through the industrial and commercial administrative department Income earned by individual industrial and commercial households in urban and rural areas who have been approved to open business and have obtained business licenses from production and operations in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries.
(2) Income obtained by individuals who have obtained business licenses with approval from relevant government departments and engaged in running schools, medical care, consulting and other paid service activities.
(3) Income obtained by other individuals from engaging in individual industrial and commercial production and operations, that is, income obtained by individuals temporarily engaging in production and operation activities.
(4) Various taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
Income from contracted operations and leasing operations for enterprises and institutions
Income from contracted operations and leasing operations for enterprises and institutions refers to individual contracted operations, leasing operations and subcontracting and transfer Income from rent includes income from wages and salaries received by individuals on a monthly or per-time basis.
Income from labor remuneration
Income from labor remuneration refers to individuals engaged in design, decoration, installation, drawing, laboratory testing, medical care, law, accounting, consulting, lecturing, news, and broadcasting , translation, review, calligraphy and painting, sculpture, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, economic services, agency services and other services.
Income from author remuneration
Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books or newspapers. The "works" mentioned here refer to works including Chinese and foreign texts, pictures, music scores, etc. that can be published and published in the form of books, newspapers and periodicals; "personal works" include my own writings, translated works, etc. If an individual receives remuneration for a posthumous work, tax shall be calculated based on the income item of the remuneration.
Income from royalties
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. . Income from providing the right to use a copyright does not include income from royalties. The income obtained by the author from the public auction (bidding) of the original or copy of the manuscript of his written work shall be taxed as a royalty income item.
Interest, dividend, and bonus income
Interest, dividend, and bonus income refer to the interest, dividend, and bonus income obtained by individuals from owning debts and equity. Interest refers to personal deposit interest (the state announced that the interest tax will be abolished from the next day on October 8, 2008), interest on goods loans and interest on the purchase of various bonds.
Dividends, also known as dividends, refer to the investment benefits that stock holders receive from a joint-stock company on a regular basis based on their stocks according to the articles of association of the joint-stock company.
Dividends, also known as company (enterprise) dividends, refer to the portion of profits that a joint-stock company or enterprise distributes in excess of dividends based on the profits that should be distributed on a per-share basis. When a joint-stock enterprise pays dividends to individual shareholders in the form of stocks, or dividends, that is, bonus shares, the income tax shall be calculated based on the face value of the stocks distributed.
Income from property leasing
Income from property leasing refers to the income obtained by individuals from leasing buildings, land use rights, machinery, equipment, vehicles, and other properties. Property includes movable and immovable property.
Income from property transfer
Income from property transfer refers to the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships and other self-owned property by individuals to others or Income obtained from units includes income obtained from the transfer of real estate and movable properties. There is no tax for the time being on income derived from individual stock trading.
Reference: Baidu Encyclopedia: Personal Income Tax