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问题
深圳工资扣税标准?
释义
深圳的工资扣税标准:工资薪金所得的个税起征点为5000元,采用的是速算扣除数法,所得税的计税公式是:应纳税额=应纳税所得额×适用税率-速算扣除数。
【本文关联的相关法律依据】
《个人所得税法》第二条
下列各项个人所得,应当缴纳个人所得税:
(一)工资、薪金所得;
(二)劳务报酬所得;
(三)稿酬所得;
(四)特许权使用费所得;
(五)经营所得;
(六)利息、股息、红利所得;
(七)财产租赁所得;
(八)财产转让所得;
(九)偶然所得。
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