Your pre-tax salary is 4,000 yuan, you should pay personal income tax 15 yuan, and your after-tax salary is 3,985 yuan. My calculation is as follows, you can understand it:

1. If you receive the accumulated salary this month, you will get 4,000 yuan after deducting social security * yuan and provident fund * and personal commercial insurance 200 yuan (200 yuan is the highest amount), and the taxable income = 4,000-3,500 = 500 yuan; Tax payable =500*3% = 15 yuan, quick deduction =0, tax paid = 15 yuan, and your salary = 4000- 15 yuan.

Second, 1:

Just to tell you, this 3500 yuan deduction is the policy from September 20 1 1 year to today. All citizens of China must practise it in China. As long as your monthly income exceeds 3,500 yuan, you should consciously pay personal income tax. This policy is still being implemented today.

Three. Note 2:

Personal income tax is a cash basis, that is, it was not paid last month and paid this month. As long as it exceeds 3,500 yuan, personal income tax will be paid.

Four. Note 3:

Your personal income tax can be found in your local tax, and your local tax will send a registered letter to the taxpayer every year.

Five, the implementation of the tax rate table: