(工资、薪金所得适用 )级数全月应纳税所得税税率 (% )1不超过 50 0元的 52超过 50 0元至 2 0 0 0元的部分 1 03超过 2 0 0 0元至 50 0 0元的部分 1 54超过 50 0 0元至 2 0 0 0 0元的部分 2 05超过 2 0 0 0 0元至 40 0 0 0元的部分 2 56超过 40 0 0 0元至 60 0 0 0元的部分 307 (Applicable to Wages and Salary Incomes) Class Full-time taxable income tax rate (%) 1 Not exceeding 50 0 52 Over 50 0-200 000 1 03 Over 2 0 0 Yuan to 50 0 0 Yuan part 1 54 More than 50 0 0 Yuan to 2 0 0 Yuan part 2 05 More than 2 0 0 0 Yuan Yuan to 40 0 ​​0 Yuan part 2 56 More than 40 0 ​​0 Yuan to 60 0 0 Yuan Section 307