Legal analysis: According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Application of Personal Income Tax Deduction Fees and Tax Rates in the Fourth Quarter of 20 18, during the period from 20 10/month 1 day to1February 3 1 day, The new tax law came into effect on 20 19 1 month 1 day. Do not exceed 1500 yuan, according to 3%; The part exceeding 1500 yuan to 4,500 yuan shall be10%; More than 4500 yuan to 9000 yuan, according to 20%; More than 9000 yuan to 35000 yuan part according to 25%; 30% for the part exceeding 35,000 yuan to 55,000 yuan; 35% for the part exceeding 55,000 yuan to 80,000 yuan; For the part exceeding 80,000 yuan, the proportion shall be 45%.

Legal basis: Article 1 of the Notice of the Ministry of Finance and the State Administration of Taxation on the Application of Personal Income Tax Deduction Fees and Tax Rates in the Fourth Quarter of 20 18 10/0/month 1 day (inclusive), the deduction fee shall be 5,000 yuan/day.