The part that does not exceed 5000 yuan is not taxed. More than 5000 yuan, divided into the following levels. First, if it exceeds 3,000 yuan, that is, it exceeds 5,000 yuan, but the difference does not exceed 3,000 yuan, it will be calculated at the tax rate of 3%. For example, 6,000 yuan is more than 5,000 yuan 1000 yuan, so this 1000 yuan needs to be taxed at the rate of 3%, that is, 30 yuan needs to pay a tax this month. Second, if it exceeds 3,000 yuan but is less than12,000 yuan, it needs to be taxed at the rate of 10%. Article 3 of the Individual Income Tax Law of People's Republic of China (PRC): (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); (2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (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 the proportional tax rate of 20%.