The calculation process of individual tax is to obtain the tax payable after deducting three deductions (fixed deduction, special additional deduction such as "three insurances and one gold" and special additional deduction such as education pension mortgage) from the comprehensive income of the month, and then calculate the tax payable according to the tax rate corresponding to the tax payable and quick deduction.

Fixed deduction: 5000 yuan per month.

Special deduction: it mainly includes the deduction of basic old-age insurance, basic medical insurance, unemployment insurance, housing accumulation fund and enterprise annuity.

According to the social security policy, the base for calculating and paying social security fees shall not exceed 300% of the average wage of the local society, and the social security base shall be adjusted according to the wage level of the previous year, which is generally completed before June 20th of each year, and will be implemented from July 1. Therefore, the adjusted base of 20 19 years is based on the salary of 20 18 years.

The main tax has reached 1 10,000, which should be in the economically developed high-wage areas, and the social security base is capped. Taking the average social wage in Beijing in 20 18 as an example, the withholding base of the main social security is 2768 1 yuan.

The special additional deductions are as follows: 8% for basic old-age insurance, 2% for basic medical insurance, 0.5% for unemployment insurance, 2% for housing accumulation fund/kloc-0, and 2% for enterprise annuity, totaling 24.5% * * * 6782 yuan.

Special Additional Deduction: The special additional deduction of personal income tax refers to the six expenses of children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent, and support for the elderly stipulated in the personal income tax law, which can be deducted before tax when receiving wages and labor remuneration according to the prescribed standards. In addition to housing loan interest and housing rent, others can be enjoyed at the same time, assuming that the subject meets the additional deduction of 3000 yuan.

The deductible is 5000+6782+3000= 14782 yuan.

According to the tax calculation method, the tax rate corresponding to the tax of 10000 yuan is 30%, and the quick deduction is 44 10 yuan (as shown in the above figure), and the tax payable calculated accordingly is = (10000+4410)/30% = 48030.

According to this analysis, the monthly tax payment is 1 1,000 yuan, and the corresponding income in Beijing is =14782+48033 = 6281.5 yuan. The corresponding special deductions in other regions will be smaller and the income will be reduced.

Pay 1 10,000 personal income tax every month. How is the income?

1. According to the comprehensive income tax rate table, the monthly income of 130000 yuan will be 10480 yuan. Of course, 6.5438+0.3 million yuan refers to the income after deducting six deductions.

Second, if it is income from labor remuneration, royalties or other income, 60,000 yuan will be subject to personal income tax at 1 10,000 yuan.

Of course, the collection of personal income tax is calculated according to the five-level excess progressive tax rate. This tax rate table is based on a comprehensive survey of all aspects of society and has certain rationality. At the same time, it also shows that the higher the income, the more the absolute amount of personal income tax should be, but the tax burden is not as high as that of low income. Just like Engel's coefficient, the higher income, the lower Engel's coefficient.

Then how much tax do you pay? This is stipulated in the tax law. We cannot control it. What we should do more is how to make more money. Paying taxes is just an obligation. Everyone wants to pay more personal income tax, but can we afford it?

Those high incomes that pay more personal income tax are one of the goals that everyone pursues.

Do you think so?