Legal analysis: The threshold for personal income tax deduction of enterprise employees is set at 5,000 yuan per month, and the taxable income is the balance after deducting expenses of 60,000 yuan from the income in each tax year and special deductions, special additional deductions and other deductions determined according to law. The tax rates of individual income tax are as follows: (1) for comprehensive income, the excess progressive tax rate of 3% to 45% is applicable; (2) The excess progressive tax rate of 5% to 35% shall apply to business income; (3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 20%. The calculation method of individual taxable income is as follows: (1) The comprehensive income of individual residents is the taxable income after deducting expenses of 60,000 yuan from the income of each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law; (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance after deducting expenses of 5,000 yuan from the monthly income; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxable. (3) For operating income, the taxable income is the balance after deducting costs, expenses and losses from the total income in each tax year; (4) If the income from property leasing does not exceed 4,000 yuan each time, the expenses shall be reduced by 800 yuan. If it is more than 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding the state's tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law shall apply to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of 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, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization. 　

Article 4 Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.