Legal analysis: Standard category, the rate is 0.6%. According to the national inspection-free product standards, the card-issuing bank, which is the financial institution to which the credit card is held, cannot exceed 0.45% of each transaction amount. The card-issuing bank deducts this 0.45% service fee from the payment institution. China UnionPay, the fee rate The requirement cannot exceed 0.065% of each transaction amount. China UnionPay's 0.065% rate is 50% borne by the card-issuing bank and the third-party payment organization respectively. That is, China UnionPay deducts 0.0325% from the card-issuing bank and the third-party payment organization respectively. rate, and the rest is also the rate of the paying organization.

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

Article 3 Personal Income Tax Rate:

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

(2) For business income, the excess rate of 5% to 35% is applicable Progressive tax rate (tax rate table is attached);

(3) Proportional tax rates apply to income from interest, dividends, bonuses, income from property rental, income from property transfer and incidental income, and the tax rate is 20%.