Suppose the monthly income is 28,000 yuan, and social security and other special deductions are 3,000 yuan. A child goes to primary school, and his parents are over 60 years old, and there is no rent or mortgage.

Then, the tax payable = 28,000-5,000-3,000-1000-1000 =18,000 yuan.

According to the new tax system reform, graded taxation is as follows:

1, if the income is less than 36,000 yuan, the tax rate is 3%.

2. For income exceeding 36,000 yuan, the tax rate is144,000%.

3. The income from144,000 yuan to 300,000 yuan shall be taxed at 20%.

4. The tax rate is 25% for the income exceeding 300,000 yuan to 420,000 yuan.

5, the income of more than 420 thousand yuan to 660 thousand yuan, the tax rate is 30%.

6, the income of more than 660 thousand yuan to 960 thousand yuan, the tax rate is 40%.

7, the income of more than 960 thousand yuan, the tax rate is 45%.

So tax amount = 18000*3%=540 yuan.

Extended data:

Details of the special additional deduction provisions:

1. Children's education: The related expenses for taxpayers' children to receive full-time academic education shall be deducted according to the standard of 1000 yuan per child per month.

2. Continuing education: The expenses for taxpayers to continue to receive academic (degree) education in China shall be deducted according to the monthly 400 yuan quota during the academic (degree) education period. The deduction period of continuing education with equivalent academic qualifications (degrees) cannot exceed 48 months.

Taxpayers' expenses for continuing education of professional qualifications of skilled personnel and professional and technical personnel shall be deducted according to the quota of 3,600 yuan in the year when relevant certificates were obtained.

3. Serious illness medical treatment: in a tax year, the part of the taxpayer's medical expenses related to basic medical insurance that exceeds 15000 yuan after deducting medical insurance reimbursement (referring to the self-paid part within the scope of medical insurance catalogue) shall be deducted within the limit of 80,000 yuan when the taxpayer handles the annual final settlement.

4. Interest on housing loans: Taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds individually or jointly to buy houses for themselves or their spouses in China. In the year when the loan interest actually occurs, the interest expense of the first home loan is deducted according to the standard quota of 1 000 yuan per month, and the maximum deduction period is no more than 240 months.

5. Housing rent: The housing rent expenses incurred by taxpayers who do not own houses in the main working cities can be deducted according to the following standards:

(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;

(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.

6. Support for the elderly: The taxpayer's support expenses for supporting one or more dependents shall be uniformly deducted according to the following standards:

(a) the taxpayer is an only child, according to the standard of 2000 yuan per month;

(2) If the taxpayer is a non-only child, he and his brothers and sisters will share the deduction of 2,000 yuan per month, and the monthly share of each person cannot exceed 1 1,000 yuan. Can be divided equally, can also be agreed by the supporter, can also be designated by the dependents. If the distribution is agreed or specified, a written distribution agreement must be signed, and the specified distribution takes precedence over the agreed distribution.

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