Monthly income before tax: $13,000
Personal contributions
Elderly 8%: need to pay 907.92
Medical 2%: need to pay 226.98
Unemployment 1%: need to pay 113.49
Provident fund 12%: need to pay 1361.88
Total need to pay 2610.27 yuan.
Total tax payable = monthly income of 13,000 yuan - 2,610.27 yuan - 3,500 yuan (exemption) = 6,889.73
There is a need to pay personal income tax of 822.95 yuan;
After deduction of the five insurance and personal income tax after take-home pay
13,000 yuan - 2610.27 yuan (five insurance and one gold) - 822.95 yuan (personal income tax) = 9,567 yuan
Legal basis: "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China*** and the People's Republic of China," Article 6 Scope of the Individual Income Tax Law's provisions on the individual income of the individuals:
( (I) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other income related to employment or employment that an individual receives as a result of his or her employment or occupation.
(2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpting, film, audio, video, performance, acting, advertising, exhibition, technical services, referral services, brokerage services, agency services, and other income derived from labor services. income.
(3) Income from remuneration for manuscripts refers to the income obtained by an individual for the publication and dissemination of his/her works in the form of books, newspapers and magazines.
(d) Royalty income, refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patent 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. the income derived from production and business activities of individual industrial and commercial households, and the income derived from the production and business activities of sole proprietorship enterprises registered in the territory of the investors of sole proprietorship enterprises and individual partners of partnerships;
2. the income derived from the running of schools, medical treatment, counseling and other paid service activities of individuals according to law;
3. the income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income derived from the provision of the right to use copyrights is not included in the remuneration. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income from other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by individuals owning debt, equity and so on.
(7) 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 the income derived from winning a prize, winning a lottery, winning a lottery, and other incidental income.
If it is difficult to define the taxable income items of the income obtained by an individual, the competent tax authorities of the State Council shall determine them.