1. 5% of the payment amount, not exceeding 15000 yuan. ?

2. pay 15000 yuan to 30000 yuan. ?

3 more than 30000 yuan to 60000 yuan to pay 20%.

4. Pay the part exceeding 60,000 yuan to100,000 yuan to 30 yuan. ?

5. The part exceeding 100000 yuan shall be paid to 35 yuan. ?

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management. Britain is the first country to collect personal income tax. 1799, Britain began to try to collect personal income tax at different tax rates, and it became a fixed tax in Britain until 1874.