应纳个税金额 = 应纳税所得额 × 税率 - 速算扣除数
= 10,000.00 × 25% - 1,005.00
= 1,495.00
税后工资 = 税前工资 - 五险一金 - 应纳个税金额
= 15,500.00 - 2,000.00 - 1,495.00
= 12,005.00
附: