Legal analysis: The taxpayer’s actual wage and salary income and deduction expenses are uniformly implemented at 5,000 yuan/month, and a new tax rate schedule is implemented. If it does not exceed 1,500 yuan, the rate is 3%; if it exceeds 1,500 yuan to 4,500 yuan, it is 10%; if it exceeds 4,500 yuan to 9,000 yuan, it is 20%; if it exceeds 9,000 yuan to 35,000 yuan, it is 25%; if it exceeds 35,000 yuan, it is 25% The portion between RMB 55,000 and RMB 55,000 is subject to 30%; the portion over RMB 55,000 to RMB 80,000 is subject to 35%; the portion over RMB 80,000 is subject to 45%.

Legal basis: Article 28 of the "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" When individual residents obtain wages and salary income, they may provide relevant information on special additional deductions to the withholding agent , the special additional deduction will be deducted when the withholding agent withholds taxes. If a taxpayer obtains wage and salary income from two or more places at the same time, and the withholding agent deducts special additional deductions, the same special additional deduction item can only be deducted from the income obtained from one place in a tax year. Resident individuals who obtain income from remuneration for labor services, income from author remuneration, and income from royalties shall provide relevant information to the tax authorities during settlement and settlement, and special additional deductions shall be deducted.