A, such as your cumulative wages received that month: after deducting social security * yuan, provident fund * get 5500 yuan, tax income

Amount = 5500-3500 = 2000 yuan; payable personal tax = 2000 * ? 10% = 200 yuan, accelerated deduction = 105, paid tax = 200-105 = 95; your paycheck: 5500-95 = 5405 yuan.

But you said deducted: 68.08 yuan of personal income tax, that means you pay five insurance and gold, deducted: 269.20 yuan, the calculation process: your salary of 5500 yuan - can be deducted from the five insurance and gold: 269.20 yuan = 5230.80 yuan, your taxable income: 5230.80 yuan - 3500 yuan state deductions = 1730.80 yuan. The personal income tax payable: 1730.8 * 10% = 173.08 yuan, accelerated deduction = 105, the actual tax = 173.08-105 = 68.08; your paycheck to hand: 5500-269.20-68.08 = 5162.72 yuan.

Two, Note 1:

To talk to you, this 3500 yuan deduction is the policy from September 1, 2011 to today. All Chinese citizens in China have to implement it. As long as your monthly income exceeds 3500 yuan you have to consciously pay the personal income tax, this policy is still in effect today Oh.

Three, Note 2:

Personal income tax is the implementation of the pay-as-you-go system, that is, you did not send last month combined in this month, as long as more than 3,500 yuan will have to pay personal income tax.

Four, note 3:

You pay the personal income tax in your local tax can be found, and your local tax should be given to the taxpayer every year a registered letter of tax honor.

V. The tax rate table implemented: