1. The calculation formula of individual income tax is: tax payable = (deduction of five insurances and one gold for salary income) * applicable tax rate-quick deduction. The threshold of personal income tax is 5, and the calculation method of excessive progressive tax rate is: tax amount = monthly taxable income * tax rate-quick deduction. Deduction standard: personal income tax is calculated at the standard of 5 yuan/month.

2. New tax rate table &; Special additional deduction: the special additional deduction will be implemented on January 1, 219, including "children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and support for the elderly".