个人所得税五险一金 -保险-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	个人所得税五险一金 -保险
释义	法律分析：应交个人所得税工资-个人交五险一金金额-个人所得税扣除额3500元)*适用税率-速算扣除数。五险，指养老保险、医疗保险、失业保险、工伤保险、生育保险金，指住房公积金。法律依据：《个人所得税法实施条例》第二十五条按照国家规定，单位为个人缴付和个人缴付的基本养老保险费、基本医疗保险费、失业保险费、住房公积金，从纳税义务人的应纳税所得额中扣除。
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