From the date of 20 18, 10, 1, the deduction amount is 5,000 yuan, that is, the personal income tax will be paid only if it exceeds 5,000 yuan.

Calculation steps: if the threshold is 5000 yuan, the taxable income is: 15000-5000= 10000 yuan; 10000 yuan is between 3000- 12000 yuan, which belongs to the second level. The tax rate is 10%, and the deduction is 2 10.