1. The calculation formula of individual tax on wage income is: tax payable = (wage and salary income-"five insurances and one gold"-deduction) × applicable tax rate-quick deduction. 2. Personal tax exemption is 3500. The calculation method of excess progressive tax rate is as follows: tax amount = monthly taxable income * tax rate-quick deduction-actual salary = taxable salary-four gold-monthly taxable income = (taxable salary-four gold) -3500 deduction standard: individual tax is calculated according to the threshold standard of 3500 yuan/month. If someone's salary income is 5000 yuan, his personal income tax should be: (5000-3500) × 3%-0 = 45 yuan. Personal tax rate table