(3800-3500)×3%
=300×3%
=9 yuan
Therefore, personal income tax will be paid to 9 yuan in July.
20 1 1 On June 30th, the 21st meeting of the 11th the National People's Congress Standing Committee (NPCSC) voted and passed the National People's Congress Standing Committee (NPCSC)'s decision on amending the individual income tax law.
The personal income tax exemption will be raised from the current 2000 yuan to 3500 yuan. At the same time, the current personal income tax rate of 1 is revised from 5% to 3%, the excessive progressive tax rate of grade 9 is revised to grade 7, and the two tax rates of 15% and 40% are abolished, and the application scope of two low tax rates of 3% and 10% and the highest tax rate of 45% is expanded. This decision shall be implemented as of September 65438, 20 1 year.
Extended information: Individual income tax has three different tax rates according to different tax items:
1. Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) shall be taxed at an excessive progressive tax rate of 7 levels, and the taxable income shall be calculated on a monthly basis. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.
2. Operating income is subject to a 5-level excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.
3. Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable.
Baidu encyclopedia-personal income tax
Baidu Encyclopedia-People's Republic of China (PRC) Individual Income Tax Law