The salary of 9000 yuan is subject to the tax of 190 yuan. According to the new tax standard, the threshold is adjusted to 5000 yuan. If the income of 9000 yuan minus 5000 yuan is at 10%, the tax payment is equal to (9000-500 0 0) times 10% minus 2 10, which is equal to 90 yuan. The calculation formula of payroll tax is: the taxable amount is equal to (salary income minus exemption amount) multiplied by the applicable tax rate-quick deduction amount.

Legal objectivity:

Article 6 of the Individual Income Tax Law

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from remuneration for labor services, remuneration for manuscripts and royalties shall be taxed.