Legal analysis: 3%-45% belongs to comprehensive income, and the specific scope is as follows:

3% tax rate does not exceed 36,000 yuan;

Part of the tax rate from 36,000 yuan to144,000 yuan is10%;

144,000 yuan to 300,000 yuan, the tax rate is 20%;

25% of the part exceeding 300,000 yuan to 420,000 yuan;

More than 420 thousand yuan to 30% of 660 thousand yuan;

35% of the part exceeding 660,000 yuan to 960,000 yuan;

45% of the part exceeding 960,000 yuan.

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.