Legal analysis: In 2000, the tax rate of individual income tax was 215,000 yuan per hundred yuan minus 5,000 yuan, and the remaining 10,000 yuan was subject to individual income tax. For the comprehensive income of individual residents, the amount of income in each tax year was deducted by 60,000 yuan, and the balance after special deduction, special additional deduction and other deductions determined according to law was taxable income.

Legal basis: Calculation of taxable income in Article 6 of the Individual Income Tax Law of the People's Republic of China: (1) Comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year and the balance after special deduction, special additional deduction and other deductions determined according to law, is taxable income. (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 shall be 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. (5) For the income from the transfer of property, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from the transfer of property. (six) interest, dividends, bonus income and accidental income, with the amount of income for each taxable income. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance of income after deducting 20% of expenses. The amount of income from remuneration shall be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charitable causes shall be deducted in full before tax, such provisions shall prevail.

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