Individual tax starting point 5000 tax rate table

Legal analysis: the new tax 5000 starting point tax rate table: 1, after paying social security, wages, salaries personal income is less than 5000 yuan, no need to pay tax. 2, after paying social security, greater than 5,000 yuan part of the tax band in the 0-3,000 yuan tax rate of 3%, the quick deduction 0. 3, after paying social security, greater than 5,000 yuan part of the tax band in the 3,000 yuan - 12,000 yuan tax rate of 10%, the quick deduction 210. 4, after paying social security, greater than 5,000 yuan part of the tax band in the 12,000 yuan - 25,000 yuan tax rate of 20%, the quick deduction 1410.

Legal basis: "Chinese People's Republic of China *** and the State Tax Collection and Management Law"

Article 1 In order to strengthen the management of tax collection, standardize the behavior of tax collection and payment, to safeguard the national tax revenue, to protect the lawful rights and interests of taxpayers, and to promote the development of economic and social development, the enactment of this law.

Article 2 This Law shall apply to the collection and management of all kinds of taxes levied by the tax authorities in accordance with the law.

Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law; and where the State Council is authorized by law to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council.

No organ, unit or individual shall, in violation of the provisions of laws and administrative regulations, make decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, or any other decisions that are in conflict with the laws and administrative regulations on taxation.　

Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers.

Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.