2023北京个税起征点是多少-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	2023北京个税起征点是多少
释义	个税起征点是5000。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)-5000
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