（河北石家庄市2011届高三二模27）近日网上流传这样一则帖子，“一个月收入为1万元的白领，每月要缴14％个税，l％公积金，8％养老保险，4％医疗失业险，合计缴税3800元。”对此，有关专家指出：“根据税法规定，要先扣除按照工薪收入计算缴纳的‘三险一金’(“三险一金”个人缴费比例分别为：基本养老保险费8％、医疗保险费2％、失业保险费1％、住房公积金12％。)，再缴纳个人所得税。”如果现在个税起征点为2000元，个人工资薪金所得税率如下表。下列认正确的是           个人工资薪金所得税率  <table style="BORDER-COLLAPSE: collapse; MARGIN-LEFT: 0.75pt; mso-table-layout-alt: fixed; mso-padding-alt: 0cm 0cm 0cm 0cm" border="0" cellspacing="0" cellpadding="0" _dj="MsoNormalTable"><tbody><tr style="HEIGHT: 13.4pt; mso-yfti-irow: 0; mso-yfti-firstrow: yes"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1.5pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 26.15pt; PADDING-RIGHT: 0cm; HEIGHT: 13.4pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm" valign="top" width="35">级数</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; PADDING-RIGHT: 0cm; HEIGHT: 13.4pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="183">全月应缴纳所得额</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 44.65pt; PADDING-RIGHT: 0cm; HEIGHT: 13.4pt; BORDER-TOP: windowtext 1.5pt solid; BORDER-RIGHT: windowtext 1.5pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt" valign="top" width="60">税率(％)</td></tr><tr style="HEIGHT: 14.15pt; mso-yfti-irow: 1"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1.5pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 26.15pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="35">1</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="183">不超过500元的部分</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 44.65pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1.5pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">5</td></tr><tr style="HEIGHT: 14.15pt; mso-yfti-irow: 2"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1.5pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 26.15pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="35">2</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="183">超过500元至2000元的部分</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 44.65pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1.5pt solid; PADDING-TOP: 0cm; 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: 14.15pt; mso-yfti-irow: 3"><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: windowtext 1.5pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 26.15pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="35">3</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="183">超过2000元至5000元的分</td><td style="BORDER-BOTTOM: windowtext 1pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 44.65pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1.5pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">15</td></tr><tr style="HEIGHT: 14.15pt; mso-yfti-irow: 4; mso-yfti-lastrow: yes"><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: windowtext 1.5pt solid; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 26.15pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="35">4</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 137.25pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="183">超过5000元至20000元的部分</td><td style="BORDER-BOTTOM: windowtext 1.5pt solid; BORDER-LEFT: medium none; PADDING-BOTTOM: 0cm; PADDING-LEFT: 0cm; WIDTH: 44.65pt; PADDING-RIGHT: 0cm; HEIGHT: 14.15pt; BORDER-TOP: medium none; BORDER-RIGHT: windowtext 1.5pt solid; PADDING-TOP: 0cm; mso-border-left-alt: solid windowtext 1.0pt; mso-border-top-alt: solid windowtext 1.0pt" valign="top" width="60">20</td></tr></tbody></table>①该白领每月个人所得税应纳税额是765元②其中的“三险”是参与保险者个人意志的体现③缴纳税款和“三险一金”的货币执行了支付手段的职能④网友没有认识到依法纳税是公民的基本义务