How much do you earn by filling in the special attachment plus deduction than not filling it in? Pharaoh will show you the calculations.
This is an issue that all students are more concerned about. The following is an example of an average salary of 9320 yuan, living in the front line, special attachment deductions, and Xiaoer filled in the app for renting a house, that is, 1500 per month, to solve your confusion one by one.
Literacy: 1. Tax base (the simple business that needs to calculate the tax basis is the total
negotiated income + overtime pay + meal supplement + high temperature + holiday benefits, etc.
-personal social security-personal provident fund-special additional deductions)
2. Renting a house in Guangzhou is 1500 per month. You don’t fill it out. Don’t worry about filling it in next month and making up the tax refund next month.
3. Deduction of expenses [5000 nationally set per month]
4. Tax Rate Table and Average Salary
Tax Rate Table
Guangdong Average Salary
4. The accumulative prepaid taxable income can be used as the cumulative tax base here
5. The usage of the picture Baidu is very simple.
Take the average wage of 9320 yuan in Guangdong as an example. From June to May, it is also paid at 9320 yuan from January to May.
9320 × 6-Cumulative deduction of expenses 30000-Cumulative special attachment deduction 9000 = 25920-9000 = 16920
Cumulative tax payment = 16920 × 0.03 = 507.6
If you do not fill in the special attachment deduction cumulative tax payment = 25920 × 0.03 = 777.6
9320×7- Cumulative deduction of expenses 35000- Cumulative special attachment deduction 10500=30240-10500=19740
Cumulative tax payment=19740*0.03=592.2 Current month pay: Cumulative 592.2- Cumulative tax paid in the previous month 507.6=84.6
If not filled in Accumulated tax deduction for special attachments = 30240×0.03= 907.2 The month to be paid: 129.6
9320×8- Cumulative deduction of expenses 40000- Cumulative special attachment deduction 12000 = 34560-12000=22560
Cumulative tax payment = 22560*0.03=676.8 Current month payment: Cumulative 592.2- Cumulative tax paid in the previous month 592.2 = 84.6
If not filled in Accumulated tax deduction for special attachments = 34560×0.03 = 1036.8 129.6
9320×9- Cumulative deduction of expenses 45000- Cumulative special attachment deduction 13500 = 38880-13500=25380
Cumulative tax payment = 25380*0.03=761.4 Current month payment: Cumulative 761.4-Cumulative tax paid in the previous month 676.8 = 84.6
If not filled in Accumulated tax deduction for special attachments = 38880×0.1-2520 = 1368 331.2
9320×10- Cumulative deduction of expenses 50000- Cumulative special attachment deduction 15000 = 43200-15000=28200
Cumulative tax payment = 28200*0.03=846 Required for the current month: Cumulative 846- Cumulative tax paid in the previous month 761.4 = 84.6
If not filled in Accumulated tax deduction for special attachments = 43200×0.1-2520 = 1800 432
9320×11- Cumulative deduction of expenses 55000- Cumulative special attachment deduction of 16,500 =47520-16500=31020
Cumulative tax payment = 31020 *0.03=930.6 Current month required: Cumulative 90.6- Cumulative tax paid in the previous month 846 = 84.6
If not filled in Accumulated tax deduction for special attachments = 47520×0.1-2520 = 2232 432
9320×12- Cumulative deduction of expenses 60000- Cumulative special attachment deduction 18000 =51840-18000=33840
Cumulative tax payment =33840*0.03=1015.2 Current month to be paid: Cumulative 1015.2-Cumulative tax paid in the previous month 930.6 = 84.6
If not filled in Accumulated tax deduction for special attachments = 51840×0.1-2520 = 2664 432
Data results: That is, do not fill in the special attachments plus deductions.
From the above data, the tax in September reaches the lower tax level node, that is, when the salary is paid in October, the tax will almost double
when the salary is paid in November, and the tax will be 100 more. That is 302.4 more than the first few months.
How much more will you earn by filling in the special attachments plus deductions than not filling them?
2664-1015.2=1648.8 yuan