问题已解决
工资15100元,社保325.76,专项附加扣除0这个怎么算个人应该交多少钱
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
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![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
您好
第一个月个人所得税=(15100-5000-325.76)*0.03=293.23
2022 03/29 12:03
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/29 12:07
为什么是百分之三呢
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/29 12:08
因为个人所得税是按年累计计算 应纳税所得额没有超过36000的时候 都是按3%
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/29 12:24
好的谢谢老师
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/29 12:34
不客气哈 欢迎有疑问继续提问
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/29 12:41
这个个税可以月交也可以年交是不老师
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/29 12:46
不是的 应该按月申报 预扣预缴
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/29 12:47
子女教育是有几个孩子就是几千是不老师,赡养老人不管兄妹几个人,如果是其中一个赡养的话就最高1000的扣除
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 03/29 12:56
是的 这样理解正确的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784947 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 03/29 13:16
应纳税所得额是指实际工资减去5000
![](https://pic1.acc5.cn/010/09/06/50_avatar_middle.jpg?t=1714031320)
bamboo老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/29 13:32
应纳税所得额是指实际工资减去5000 减去个人五险一金 专项附加扣除