The starting point of salary tax is 3500 yuan, and the part exceeding 0- 1500 is subject to 3% tax, and the part exceeding 1500-4500 is subject to 10% personal income tax. If the salary is 5000, you need to pay (5000-3500)×3%=45 yuan if the salary is.

1, if the monthly tax payable does not exceed 1500 yuan, the tax rate is 3%, and the quick deduction is 0; 2. The tax rate is 4,500 yuan per month 1500 yuan. Quick deduction 105 yuan; 3. The monthly tax payable is more than 4,500 yuan to 9,000 yuan, and the tax rate is 20%. Quick deduction of 555 yuan; 4. The monthly tax payable is more than 9000 yuan to 35000 yuan, the tax rate is 25%, and the quick deduction is 1005 yuan; 5. The monthly tax payable exceeds 35,000 yuan to 55,000 yuan, and the tax rate is 30%, with a quick deduction of 2,755 yuan; 6. The monthly tax payable exceeds 55,000 yuan to 80,000 yuan, and the tax rate is 35%. Quick deduction of 5505 yuan; 7. The monthly taxable amount exceeds 80,000, and the tax rate is 45%. Quick deduction 13505 yuan.

I hope the above content can help you. Please consult a professional lawyer if you have any other questions.

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.