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个人所得税最低起征点
释义
法律分析:个人所得税最低起征点为5000元。
具体计算公式如下:
本期应预扣预缴税额累计预扣预缴应纳税所得额×预扣率-速算扣除数)-累计减免税额-累计已预扣预缴税额
累计预扣预缴应纳税所得额计收入-累计免税收入-累计减除费用-累计专项扣除-累计专项附加扣除-累计依法确定的其他扣除
法律依据:《中华人民共和国个人所得税扣缴申报管理办法(试行)》 第六条 扣缴义务人向居民个人支付工资、薪金所得时,应当按照累计预扣法计算预扣税款,并按月办理扣缴申报。
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更新时间:2026/4/1 18:29:09