What is the national standard rate?

Legal analysis: standard category, with a rate of 0.6%. According to the national inspection-free product standard, the issuing bank is a financial institution holding the bank's credit card, and 0.45% of the service fee of the issuing bank should be deducted from the payment institution. For China UnionPay, the 0.065% service fee is borne by the issuing bank and the third-party payment institution respectively, that is, China UnionPay pays 50% of the 0.065% service fee to the issuing bank and the third-party payment institution.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 3 The tax rate of individual income tax:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.