【附：个人所得税计算方法】我国税法规定，公民每月工资、薪金收入总额超过800元（2006年修订立法改为1,600元）者应缴纳个人所得税。收入总额减去免征基数后剩余部分称为应纳税所得额，应纳税所得额按下表规定的超额累进税率计算应缴纳的个人所得税（实际上个人所得税税率表共分9级，最高税率为45 ，本实验可简化为5级）。-【Attachment: individual income tax calculation method】 China' s tax law, civil monthly wages and salaries totaling more than 800 (2006 amendment in the laws changed to 1,600 yuan) should pay personal income tax. After subtracting the total income shall be exempted from the remainder of the base is called taxable income, taxable income over the table below under the progressive tax rates to be paid by personal income tax (in fact, personal income tax rate table is divided into nine, the maximum rate of 45 , this experiment can be simplified to 5).