Legal analysis: Beijing personal income tax standard: Beijing's new personal income tax standard is consistent with the whole country, and the personal income tax algorithm for wages and salaries is as follows: personal income tax payable = (salary-individual pays five insurances and one gold-personal income tax deduction of 5000 yuan × tax rate-quick deduction; Personal income tax payable = taxable income × applicable tax rate-quick deduction. Do not exceed 36,000 yuan, 3%, part exceeding 36,000 yuan to144,000 yuan, 10%, part exceeding144,000 yuan to 300,000 yuan, 20%, part exceeding 300,000 yuan to 420,000 yuan, 25%, part exceeding 420,000 yuan to 660,000 yuan.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.