In China, the calculation of personal income tax is based on the provisions of progressive tax rates and tax thresholds. According to your question, we will analyze how much the monthly salary income of 15,000 yuan after tax is equivalent to before tax in the case of not including special deduction and including special deduction.
a.Assumptions:
Individual income tax threshold: 5,000 yuan per month.
Tax rate table (2023 simplified version, effective tax rate table may be more complicated):
For the part not exceeding 36,000 yuan, the tax rate is 3%.
For the part exceeding 36,000 yuan to 144,000 yuan, the tax rate is 10%.
For the part exceeding 144,000 yuan to 300,000 yuan, the tax rate is 20%.
For the part exceeding 300,000 yuan, the tax rate is 25%.
b.Based on the above assumptions, we can make the following extrapolations:
1.Determination of taxable income. The after-tax salary is 15,000 yuan, and the individual income tax threshold is 5,000 yuan, so the taxable income is 10,000 yuan.
2.Next, calculate the tax amount according to the tax rate table. For the taxable income of 10,000 yuan, it is calculated as follows:
The part not exceeding 36,000 RMB: 10,000 * 3% = 300 RMB.
Over 36,000 yuan to 144,000 yuan: none.
Over 144,000 yuan to 300,000 yuan: none.
Over 300,000 RMB: None.
Therefore, the tax amount is 300 yuan.
3.Finally, the pre-tax monthly salary is calculated by subtracting the tax amount from the pre-tax salary. Monthly salary before tax = salary after tax + tax amount = 15,000 + 300 = 15,300 yuan.
Therefore, without the special deduction, the monthly salary income of 15,000 yuan after tax is equivalent to about 15,300 yuan before tax.
In the case of considering special deductions, we need to know the specific special deduction items and deduction amounts. Special deductions can reduce the taxable income, thereby reducing the tax amount.
a.Assumptions:
Individual income tax threshold: 5,000 yuan per month.
The tax rate table is the same as above.
Total amount of special deduction: assumed to be 3,000 yuan per month (including the deduction of children's education, housing loan interest, etc.).
In this case, the following extrapolation can be made:
1.Subtract the total amount of special deductions. The after-tax salary is 15,000 yuan, minus the special deduction of 3,000 yuan, and 12,000 yuan is obtained as taxable income.
2.The tax amount is calculated according to the tax rate table. For the taxable income of 12,000 yuan, it is calculated as follows:
The part not exceeding 36,000 yuan: none.
Over 36,000 to 144,000 RMB: 12,000 * 10% = 1,200 RMB.
Over 144,000 yuan to 300,000 yuan: none.
Over 300,000 RMB: None.
Therefore, the tax amount is 1200 yuan.
3.Finally, the pre-tax monthly salary is calculated by subtracting the tax amount from the pre-tax salary. Monthly salary before tax = salary after tax + tax amount = 15,000 + 1,200 = 16,200 yuan.
Therefore, in the case of including special deductions, the monthly salary income of 15,000 yuan after tax is equivalent to about 16,200 yuan before tax.
It should be noted that the above calculations are based on assumptions only and do not represent individual realities. The calculation of personal income tax will be affected by a variety of factors, such as other allowances, tax deductions, etc. To accurately calculate your pre-tax pay, consult with a tax professional or use tax software that has individual income tax calculation capabilities.