Salary10000 personal income tax payable in 290 yuan. If the deduction standard of personal income tax expenses is raised from 3,500 to 5,000, then the taxable part of 10000 monthly salary is 5,000, the tax rate is 10%, and the quick deduction is 2 10. Taxable amount equals 5000 times 10% minus 2 10 equals 290.

The tax payment process is as follows:

1. After obtaining the business license, the taxpayer shall apply to the competent tax authorities for tax registration according to regulations, and the tax authorities shall issue tax registration certificates;

2. When a taxpayer handles tax registration, it shall determine the person in charge of taxation, the person in charge of accounting and the person in charge of taxation;

3 taxpayers purchase and use invoices in accordance with the provisions of the invoice management system, and establish an internal invoice management system;

4. Taxpayers shall truthfully declare and pay taxes to the competent tax authorities on schedule, and submit relevant statements and materials as required;

5. Taxpayers shall pay the tax payable to the state treasury on schedule within the prescribed time limit;

6, taxpayers in accordance with the requirements of the tax authorities, tax self-examination, and have the obligation to accept regular or irregular inspection by the tax authorities.

To sum up, the salary of 654,380,000+0,000 yuan is subject to 290 yuan tax. 1 000 yuan salary, without considering the special additional deduction and social security deduction, 290 yuan will pay personal income tax every month. The calculation method of personal income tax is 10000 times 12 minus 60000 minus 36000 times 0. 1 plus 36000 times 0.03 equals 3480 yuan. This is the total annual tax payment, with an average monthly 290 yuan.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.