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按照所得税法的有关规定,单位为个人支付应纳税额的,在计算应纳个人所得税时,应把个人取得的不含税收入换算成含税收入,然后再依适用税率计算纳税人应纳的税额。其计算公式是:应纳税所得额=(不含税收入-费用扣除标准-速算扣除数)÷(1-适用税率)。按照这个公式,个人取得的不含税收入、速算扣除数、税率都是已知数,但费用扣除标准,除工资薪金所
In accordance with the relevant provisions of the Income Tax Law, if the unit pays the taxable amount for the individual, when calculating the personal income tax payable, the individual’s taxable income shall be converted into a tax-included income, and then the taxpayer shall calculate the taxable income at the applicable tax rate. tax. The formula is: taxable income = (excluding tax revenue - cost deduction standard - quick deduction) ÷ (1 - applicable tax rate). According to this formula, the tax-free income, rapid deductions, and tax rates obtained by individuals are all known, but the cost deduction criteria exclude wages and salaries.