My main suggestion would be to be a bit less terse and introduce a bit more firm formatting. I'm not a huge fan of the term "split" and feel like jazzing that up to "split over" or even just reviving "group by" would improve readability. Additionally the aliasing could use work, I'd suggest reversing the assignment to be something closer to `use salary + payroll_tax as gross salary`. In terms of firm formatting, unless I'm missing something there isn't any reason to allow a filter statement before any aliases - so you can force two fixed positions for filter clauses which would make it always legal to reference aliases in filters.
On the brief topic of form vs. flexibility. SQL is a thing that, when complex, is written by many people over the course of its lifetime - removing the ability to make bad decisions is better than enabling the ability to write simple things even simpler - those silly do nothing queries like "SELECT * FROM customer WHERE deleted='f'` are written once[1] in a moments time and never inspected again. The complex queries are what you want to optimize for.
1. If they even are - with ORMs available a lot of those dead simple queries just end up being done through an ORM.