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What is the tax base?
The tax base is the tax threshold.

The threshold of personal income tax (the correct name is the deduction standard or exemption amount of personal income tax expenses) refers to the tax system formulated by the state in order to improve the tax system and better carry out tax reform.

The tax threshold was raised to 5,000 yuan/month, and six special additional deductions such as children's education and support for the elderly were implemented for the first time.

Extended data:

20 1 1 On April 20th, the 20th meeting of the 11th the National People's Congress Standing Committee (NPCSC) was held, and the personal income tax exemption was proposed to be adjusted to 3,500 yuan. In the middle of June, 20 1 1, the survey showed that 48% of netizens demanded to modify the tax exemption.

20 1 1 On June 30th, the 21st meeting of the 11th the National People's Congress Standing Committee (NPCSC) adopted a decision on amending the Individual Income Tax Law, which came into effect on September 20th 11. 20 1 1 At the beginning of July, Liu Zuo, director of State Taxation Administration of The People's Republic of China Institute of Taxation Science, answered related questions.

On August 3, 20 18, the decision to amend the individual income tax law was passed, and the threshold was 5,000 yuan per month. The latest threshold and tax rate will be implemented on August 20 18 10/day.