Core Viewpoint - The article discusses the personal income tax withholding rates in China, detailing the tax brackets and how to calculate the taxable income and tax payable based on various deductions and income levels [4][5][7]. Tax Brackets - There are six critical points for tax rate changes: 36,000, 144,000, 300,000, 420,000, 660,000, and 960,000 yuan [4]. - The withholding tax rates are as follows: - Up to 36,000 yuan: 3% - 36,001 to 144,000 yuan: 10% - 144,001 to 300,000 yuan: 20% - 300,001 to 420,000 yuan: 25% - 420,001 to 660,000 yuan: 30% - 660,001 to 960,000 yuan: 35% - Above 960,000 yuan: 45% [5]. Tax Calculation Method - The taxable income is calculated by deducting exempt income, allowable expenses, special deductions, and other legally determined deductions from the total income [7]. - The formula for calculating the current period's withholding tax is: - Current withholding tax = (Cumulative taxable income × Withholding rate - Quick deduction) - Cumulative exempt income - Cumulative withheld tax [7]. Example Calculation - An example is provided where an individual earns 12,500 yuan monthly with various deductions. The tax payable is calculated monthly, showing how the cumulative taxable income affects the withholding tax rate [9][10]. - For instance, in January, the taxable income after deductions is 4,500 yuan, resulting in a tax of 135 yuan at a 3% rate. As the cumulative income increases, the tax rate changes accordingly [9][10].