Personal Income Tax Rate Schedule 1 (applicable to income from wages and salaries)
Level     Monthly Taxable Income     Tax Rate (%)
1     Less than RMB 500      5
2     RMB 500.01 to 2000      10
3     RMB 2,000.01 to 5000      15
4     RMB 5,000.o1 to 20,000      20
5     RMB 20,000.01 to 40,000     25
6     RMB 40,000.01 to 60,000     30
7     RMB 60,000.01 to 80,000     35
8     RMB 80,000.01 to 100,000     40
9     More than RMB 100,000      45
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