Core Viewpoint - The article provides a detailed breakdown of the personal income tax rates applicable in China, highlighting both monthly and annual tax brackets and their corresponding rates and quick deduction amounts. Monthly Tax Rate Table - The monthly tax rate table outlines seven tax brackets based on the monthly taxable income, with rates ranging from 3% for income not exceeding 3000 yuan to 45% for income exceeding 80000 yuan. The quick deduction amounts vary from 0 yuan to 15160 yuan depending on the income level [2]. Annual Tax Rate Table - The annual tax rate table presents seven brackets for annual taxable income, with rates starting at 3% for income not exceeding 36000 yuan and reaching 45% for income exceeding 960000 yuan. The quick deduction amounts range from 0 yuan to 85920 yuan, reflecting the progressive nature of the tax system [2].