If the social security base in Fuyang, Anhui is 14,700 yuan, the tax deduction calculation is as follows:
- Social security deduction:
- Pension insurance: The individual payment ratio is 8%, so the individual payment amount is yuan.×8%=
- Medical insurance: The individual payment ratio is 2%, so the individual payment amount is yuan.×2%=
- Unemployment insurance: The individual payment ratio is 0.5%, so the individual payment amount is yuan.×0.5%=73.5
- Work - related injury insurance and maternity insurance: The individual does not need to pay.
- The total social security deduction for individuals is yuan.++73.5=1543.5
- Calculation of taxable income:
- The tax threshold is 5000 yuan per month.
- Assume there are no special additional deductions and other deductions. The taxable income = monthly income - 5000 - special deductions (social security, etc.).
- Substituting the data, the taxable income is yuan.−−1543.5=8156.5
- Calculation of personal income tax:
- According to the tax rate table, the part of the annual taxable income not exceeding 36,000 yuan corresponds to a tax rate of 3% and a quick - calculation deduction of 0.
- The monthly taxable income of 8156.5 yuan is within this range.
- The monthly personal income tax payable = taxable income×tax rate - quick - calculation deduction, that is yuan.8156.5×3%−=244.695≈244.7
In conclusion, if the social security base in Fuyang, Anhui is 14,700 yuan, and under the assumption of no special additional deductions and other deductions, the monthly personal income tax is approximately 244.7 yuan. Note that if there are special additional deductions such as housing rent, children's education, and support for the elderly, the taxable income and tax amount will be adjusted accordingly.