Legal Analysis: Personal income tax payable in 490 yuan. The deduction standard of personal income tax expenses is raised from 3500 to 5000, 10000. The taxable part is 5000, and the tax rate is 10%, and 2 10 is deducted quickly. The monthly salary 10000 is deducted from personal income tax as follows:

1. Taxable income = wage income-various social insurance premiums-threshold (5000 yuan)

2. Taxable income = 12000-0-5000 = 7000

3. Taxable amount = taxable income X tax rate-quick deduction

4. Taxable amount = 7000x10%-210 = 490.

Legal basis: Article 63 of the Law of People's Republic of China (PRC) Municipality on Tax Collection and Administration, taxpayers who forge, alter, conceal or destroy account books and vouchers without authorization, or overstay expenses or omit or omit income in account books, or refuse to declare or make a false report on tax payment after being notified by the tax authorities, and fail to pay or underpay the tax payable are tax evasion. If a taxpayer evades taxes, the tax authorities shall recover the unpaid or underpaid taxes and late fees, and impose a fine of not less than 50% but not more than five times the unpaid or underpaid taxes; If a crime is constituted, criminal responsibility shall be investigated according to law. If the withholding agent fails to pay or underpays the tax withheld or underpaid by the means listed in the preceding paragraph, the tax authorities shall recover the tax withheld or underpaid and the late payment fee, and impose a fine of not less than 50% but not more than five times the tax withheld or underpaid; If a crime is constituted, criminal responsibility shall be investigated according to law.

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The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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