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Tax planning exercises must be correct.
The tax-free income is 3600. The title doesn't say five insurances and one gold, assuming there is no income.

1, the monthly salary does not exceed 3,500, no tax is paid every month, and the year-end tax is 46,000/12 = 3,833.33, according to the tax rate table 46,000 *10%-105 = 4,495.

2. The monthly salary is more than 3,500 yuan, and the monthly tax is 5,000-3,500 =1500 * 3% = 45. The annual bonus is 28,000/12 = 2,333.33, and the secondary tax rate is 28,000 *10%-63 according to the tax rate table.

3. The monthly salary is 3500 yuan. The quarterly tax of 7000 yuan is 3500+7000 = 10500 = 7000. According to the tax schedule, 7000 * 20%-555 = 845, and the tax amount at the end of the year =(65438

4. The monthly quarterly tax of 45 is not included, and the quarterly tax is (5000+2500)-3500 = 4000 *15%-125 = 875. The year-end bonus tax that can be combined with the quarterly tax at the end of the year is (18000+2500) * 6544.