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工资的税是如何扣
释义
1、工资个税的计算公式为:应纳税额=(工资薪金所得-“五险一金”-扣除数)×适用税率-速算扣除数
2、个税免征额是3500,使用超额累进税率的计算方法如下:
缴税=全月应纳税所得额*税率-速算扣除数
实发工资=应发工资-四金-缴税。
全月应纳税所得额=(应发工资-四金)-3500
扣除标准:个税按3500元/月的起征标准算
3、如果某人的工资收入为5000元,他应纳个人所得税为:(5000—3500)×3%—0=45(元)。
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更新时间:2026/1/1 5:06:47