Legal analysis: 1, the annual taxable income does not exceed 36,000 yuan of the part of the tax rate of 3%, the number of quick deductions for 02, the annual taxable income of more than 36,000 yuan to 144,000 yuan of the part of the tax rate of 10%, the number of quick deductions for 25,203, the annual taxable income of more than 144,000 yuan to 300,000 yuan of the part of the tax rate for 20%, with an accelerated deduction of 169204, the portion of annual taxable income exceeding 300,000 yuan to 42,000 yuan, the tax rate is 25%, with an accelerated deduction of 319205, the portion of annual taxable income exceeding 4,200,000 yuan to 660,000 yuan, the tax rate is 30%, with an accelerated deduction of 529206, the portion of annual taxable income exceeding 660,000 yuan to 960,000 yuan, the tax rate is 35%, and the quick deduction is 859207, and the tax rate is 45%, and the quick deduction is 181920 for the annual taxable income exceeding 960,000 yuan.

Legal Basis: The Law of the People's Republic of China on Administration of Taxation Levy and Payment of Taxes

Article 1 In order to strengthen the administration of tax collection

Article 1 In order to strengthen the administration of tax collection, regulate the behavior of tax collection and payment, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development, this Law is enacted.

Article 2 This Law shall apply to the collection and management of all taxes collected by the tax authorities in accordance with the law.

Article 3 The levying and suspension of taxes, as well as tax reductions, exemptions, refunds and compensatory taxes, shall be carried out in accordance with the provisions of the law, and where the State Council is authorized to make such provisions, they shall be carried out in accordance with the provisions of the administrative regulations enacted by the State Council.

No organ, unit or individual shall violate the provisions of laws and administrative regulations, and make unauthorized decisions on the introduction and suspension of taxes, as well as tax reductions, exemptions, refunds, back taxes, and other tax laws and administrative regulations contradict.　

Article 4 The units and individuals who are obliged to pay taxes under the laws and administrative regulations shall be taxpayers.

Laws and administrative regulations provide for the obligation to withhold and collect taxes on behalf of units and individuals as withholding agents. Taxpayers, withholding agents must pay taxes, withholding and collection of taxes in accordance with the provisions of laws and administrative regulations.