个人所得税缴纳基数怎样算-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	个人所得税缴纳基数怎样算
释义	应纳税额=(工资薪金所得 -“五险一金”-扣除数)×适用税率-速算扣除数个税起征点是5000，使用超额累进税率的计算方法如下：缴税=全月应纳税所得额乘税率-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 扣除标准：个税按5000元/月的起征标准算如果某人的工资收入为7000元，他应纳个人所得税为：(7000—5000)乘3%—0=60(元)。
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