The tax base is the tax threshold.

the threshold of personal income tax (the correct name is personal income tax expense deduction standard or exemption amount) refers to the tax system formulated by the state in order to improve the tax system and better carry out tax reform.

The tax threshold is raised to 5, yuan/month, and six special additional deductions such as children's education and support for the elderly are implemented for the first time.

Extended information:

On April 2th, 211, the 2th meeting of the 11th the National People's Congress Standing Committee (NPCSC) was held, and the personal income tax exemption was proposed to be adjusted to 3,5 yuan. In mid-June, 211, the survey showed that 48% of netizens requested to modify the tax exemption.

On June 3th, 211, the 21st meeting of the 11th the National People's Congress Standing Committee (NPCSC) adopted a decision on amending the Individual Income Tax Law, which came into effect on September 1st, 211. At the beginning of July 211, Liu Zuo, director of State Taxation Administration of The People's Republic of China Institute of Taxation Science, answered relevant questions.

on August 31, 218, the decision to amend the individual income tax law was passed, with the threshold of 5, yuan per month, and the latest threshold and tax rate will be implemented on October 1, 218.