2011年9月1日，新修订的《个人所得税法》及其实施条例正式施行。我国工薪收入缴纳个人所得税，要先扣除纳税人缴纳的“三险一金”(即8％的基本养老保险费、2％的基本医疗保险费、1％的失业保险费和12％的住房公积金)，再根据减除费用标准扣除3500元，最后按剩余部分计算个人所得税应纳税额(税率如下表)。一位月薪7000元的工薪收入者，须缴纳个人所得税 <table style="MARGIN-LEFT: 0.75pt; BORDER-COLLAPSE: collapse; mso-padding-alt: 0cm 0cm 0cm 0cm; mso-table-layout-alt: fixed" cellspacing="0" cellpadding="0" border="0" _dj="MsoNormalTable"><tbody><tr style="HEIGHT: 11.75pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"><td style="BORDER-RIGHT: windowtext 1.5pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: windowtext 1.5pt solid; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1.5pt solid; WIDTH: 181.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 11.75pt" valign="top" width="242" colspan="3">工资、薪金个人所得税税率表</td></tr><tr style="HEIGHT: 14.6pt; mso-yfti-irow: 1"><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1.5pt solid; WIDTH: 44.85pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 14.6pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">级数</td><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 91.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 14.6pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="122">月应纳税所得</td><td style="BORDER-RIGHT: windowtext 1.5pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 45.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 14.6pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">税率％</td></tr><tr style="HEIGHT: 13.4pt; mso-yfti-irow: 2"><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1.5pt solid; WIDTH: 44.85pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.4pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">1</td><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 91.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.4pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="122">不超过1500元</td><td style="BORDER-RIGHT: windowtext 1.5pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 45.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 13.4pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">3</td></tr><tr style="HEIGHT: 27.35pt; mso-yfti-irow: 3"><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1.5pt solid; WIDTH: 44.85pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 27.35pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">2 </td><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 91.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 27.35pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="122">超过l500元至4500元的部分</td><td style="BORDER-RIGHT: windowtext 1.5pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 45.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 27.35pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">10</td></tr><tr style="HEIGHT: 27.1pt; mso-yfti-irow: 4"><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1.5pt solid; WIDTH: 44.85pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 27.1pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">3 </td><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 91.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 27.1pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="122">超过4500元至9000元的部分</td><td style="BORDER-RIGHT: windowtext 1.5pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 45.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1pt solid; HEIGHT: 27.1pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">20 </td></tr><tr style="HEIGHT: 13.65pt; mso-yfti-irow: 5; mso-yfti-lastrow: yes"><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: windowtext 1.5pt solid; WIDTH: 44.85pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1.5pt solid; HEIGHT: 13.65pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">…</td><td style="BORDER-RIGHT: windowtext 1pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 91.2pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1.5pt solid; HEIGHT: 13.65pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="122">……</td><td style="BORDER-RIGHT: windowtext 1.5pt solid; PADDING-RIGHT: 0cm; BORDER-TOP: medium none; PADDING-LEFT: 0cm; PADDING-BOTTOM: 0cm; BORDER-LEFT: medium none; WIDTH: 45.15pt; PADDING-TOP: 0cm; BORDER-BOTTOM: windowtext 1.5pt solid; HEIGHT: 13.65pt; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">……</td></tr></tbody></table>