The salary is 15,000 yuan per month, which is a relatively high income, and the highest tax rate is 10%, so the amount of personal income tax withheld every month is different.

Because the current comprehensive income of residents (wage and salary income belongs to comprehensive income), personal income tax is collected annually, paid in advance on a monthly or per-time basis, and settled at the end of the year.

The comprehensive income of a resident individual is the taxable income, which is the balance after deducting RMB 60,000 in expenses, special deductions, special additional deductions and other deductions determined in accordance with the law from the income in each tax year.

Among them, for wages and salaries, the cumulative withholding method is adopted. That is, when the personal income tax withholding agent withholds prepaid taxes within a tax year, the taxpayer's cumulative income from wages and salaries in the unit as of the current month is deducted from the cumulative tax-free income, cumulative deductions, cumulative special deductions, and cumulative The balance after special additional deductions and accumulated other deductions determined in accordance with the law shall be the accumulated taxable income withheld in advance. Then, apply Table 1 of the personal income tax withholding rate (see the table below) to calculate the cumulative amount of tax that should be withheld and paid in advance, and then deduct the cumulative tax reduction and exemption and the cumulative amount of tax that has been withheld and paid in advance, and the balance is the amount of tax that should be withheld and paid in advance in the current period. tax.

Since there is no mention of special deductions and special additional deductions, it is assumed that they will not be considered. In this case, with a monthly salary of 15,000 yuan, the monthly personal income tax that should be withheld and prepaid is calculated as follows:

In the first month, the cumulative taxable income withheld in advance is 15,000-5,000=10,000 yuan. Corresponding to the withholding rate table, the level is 1, the withholding rate is 3%, and the quick calculation deduction is 0. Therefore, the cumulative amount of prepaid tax that should be withheld is 10,000×3%-0=300 yuan. Since it is the first month, the amount of prepayment tax that should be withheld for that month is also 300 yuan.

In the second month, the accumulated taxable income withheld in advance is 15,000×2-5,000×2=20,000 yuan, corresponding to the withholding rate table, the level is 1, and the withholding rate is 3% , the quick calculation deduction is 0, so the cumulative amount of prepayment tax that should be withheld is 20,000×3%-0=600 yuan. The amount of prepayment tax that should be withheld for the month is 600-300=300 yuan.

In the third month, calculated according to the same method, the cumulative withholding and prepayment of tax payable is 900 yuan. The amount of prepayment tax that should be withheld for the month is 900-600 yuan, which is also 300 yuan.

In the fourth month, the accumulated taxable income withheld in advance is 15,000×4-5,000×4=40,000 yuan, corresponding to the withholding rate table, the level is 2, and the withholding rate is 10% , the quick calculation deduction is 2520, so the cumulative amount of prepayment tax that should be withheld is 40000×10%-2520=1480 yuan. The amount of prepayment tax that should be withheld for the month is 1480-(3030300)=580 yuan.

The same applies to other months.

As for the whole year, if there is no other comprehensive income except wages and salaries, then the taxable income is 15000×12-60000=120000 yuan, corresponding to the personal income tax rate table, the level is 2, and the tax rate It is 10%, and the quick calculation deduction is 2520. Therefore, the total personal income tax payable for the whole year is 120000×10%-2520=9480 yuan.