Personal income tax payable = (salary-individual pays five insurances and one gold-personal income tax deducts 3500 yuan) *t Applicable tax rate-quick deduction.

Example: Personal income tax payable = (salary 5,800 yuan-personal payment of five insurances and one gold amount 65,438 yuan +0044 yuan-personal income tax deduction amount 3,500 yuan) * tax rate 3%- quick deduction amount 0 yuan =37.68 yuan.

Attachment: The adjusted 7-level excess progressive tax rate is as follows:

1. If the monthly tax payable does not exceed 1.500 yuan, the tax rate is 3%, and the quick deduction is 0;

Two, the monthly taxable amount exceeds 1500 yuan to 4500 yuan, the tax rate is 10%. Quick deduction 105 yuan;

Three, the monthly taxable amount of more than 4500 yuan to 9000 yuan, the tax rate is 20%. Quick deduction of 555 yuan;

Four, the monthly taxable amount of more than 9000 yuan to 35000 yuan, the tax rate is 25%, quick deduction 1005 yuan;

Five, the monthly taxable amount of more than 35000 yuan to 55000 yuan, the tax rate is 30%, quick deduction of 2755 yuan;

Six, the monthly taxable amount of more than 55000 yuan to 80000 yuan, the tax rate is 35%. Quick deduction of 5505 yuan;

Seven, the monthly tax payable of more than 80000, the tax rate is 45%. Quick deduction 13505 yuan.

(Note: The monthly taxable income mentioned in this table refers to the monthly income after deducting expenses of 3,000 yuan or the balance after deducting expenses according to the provisions of this law. )

Legal basis: Article 3 of the Individual Income Tax Law of People's Republic of China (PRC), the tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.