发布时间:2025-01-25 02:48:26
个人所得税的计算公式如下:
工资总额-社保、医保、公积金(这三项的个人自付部分)=应税工资
(应税工资-¥2000)X 5%(最低是5%,具体超出¥2000那部分按级差计算)=应纳所得税额。
备注:广州市个人所得税起征点为¥2000,如果应税工资少于或等于¥2000,是不用交个人所得税的。
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