Legal analysis: the calculation formula of wage tax is: tax payable (income from wages and salaries-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction of several taxes. The threshold is 3500, and the calculation method of the excess progressive tax rate is as follows: the monthly taxable income tax rate-quick deduction of actual salary-four gold-tax payment. Monthly taxable income (salary payable-four gold)-3,500 Deduction standard: personal income tax is calculated according to the threshold standard of 3,500 yuan per month, and the personal income tax rate is the ratio of personal income tax to taxable income. The amount of annual income subject to personal income tax shall be stipulated by the corresponding laws and regulations of the state and calculated according to personal income. Paying personal income tax is the obligation of citizens whose income reaches the payment standard.

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.