How to deduct personal income tax from tax premium insurance

How to deduct personal income tax from tax premium insurance: personal income tax is deducted from tax premium health insurance, and personal income tax is deducted according to the limit standard of 200 yuan per month or 2,400 yuan per year. According to the current personal income tax rate, personal income tax is as follows:

1. After deducting five insurances and one gold, the monthly income is between 5,000 yuan and 8,000 yuan, the tax rate is 3%, and the deductible amount is 2,000 yuan *3%* 12=72 yuan.

After deducting five insurances and one gold, the monthly income is between 8,000 yuan-17,000 yuan, the tax rate is 10%, and the deductible amount is 240 yuan.

After deducting five insurances and one gold, the monthly income is between 654.38+07000 yuan and 30000 yuan, and the tax rate is 20%, and the deductible amount is 480 yuan.

After deducting five insurances and one gold, the monthly income is between 30,000 yuan and 40,000 yuan, and the tax rate is 25%, and the deductible amount is 600 yuan.

5. After deducting five insurances and one gold, the monthly income is between 40,000 yuan and 60,000 yuan, and the tax rate is 30%, and the deductible amount is 720 yuan.

6. After deducting five insurances and one gold, the monthly income is between 60,000 and 850,000, and the tax rate is 35%, and the deductible amount is 840 yuan.

7. After deducting five insurances and one gold, the monthly income is more than 85,000 yuan, the tax rate is 45%, and the deductible amount is 1080 yuan.

Legal basis:

Article 8 The following input taxes are allowed to be deducted from the output tax:

(1) VAT indicated on the special VAT invoice obtained from the seller.

(2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs.

(3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products and the deduction rate of 65,438+03% indicated in the agricultural product purchase invoice or sales invoice. Input tax calculation formula: input tax = purchase price × deduction rate.

(4) Where goods are purchased or sold in the course of production and operation and transportation expenses are paid, the input tax shall be calculated according to the transportation expenses amount indicated in the transportation expense statement and the deduction rate of 7%.