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4万工资要交多少税

更新时间: 2020-11-12 00:00:00     

月薪40000扣除个人所得税算法如下:

1、应纳税所得额=工资收入金额-各项社会保险费-起征点(5000元)

2、应纳税所得额=40000-0-5000=35000

3、应纳税额=应纳税所得额x税率-速算扣除数

4、应纳税额=35000x25%-2660=6090

【法律依据】

《个税法》第九条规定,个人所得税以所得人为纳税人,以支付所得的单位或者个人为扣缴义务人。纳税人有中国公民身份号码的,以中国公民身份号码为纳税人识别号;纳税人没有中国公民身份号码的,由税务机关赋予其纳税人识别号。扣缴义务人扣缴税款时,纳税人应当向扣缴义务人提供纳税人识别号。

关键词: 工资 多少

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