legal analysis: standard category, with the rate of .6%. According to the national inspection-free product standards, the issuing bank is the financial institution that holds the bank's credit card, and the .45% service fee of the issuing bank shall be deducted from the payment organization. For China UnionPay, the .65% service fee shall be borne by the issuing bank and the third-party payment organization respectively, that is, China UnionPay shall pay 5% of the .65% service fee to the issuing bank and the third-party payment organization.

Legal basis: Individual Income Tax Law of the People's Republic of China

Article 3 Individual income tax rate:

(1) For comprehensive income, an excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) The excess progressive tax rate of 5% to 35% is applicable to business income (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 2%.