Research on the Individual Income Tax-Deferred Commercial Endowment Insurance from the Perspective of Fairness

Table 3

Tax difference and tax-saving rate of the low-income group under different insurance amount tax rates.

	Initial monthly income (yuan)
0.020	3000	44502.760	39003.741	5499.019	12.36%
	4000	112483.159	98427.762	14055.397	12.50%
	5000	210401.069	183626.260	26774.809	12.73%
0.025	3000	44502.760	40518.350	3984.410	8.95%
	4000	112483.159	100417.050	12066.109	10.73%
	5000	210401.069	186001.980	24399.088	11.60%
0.030	3000	44502.760	42032.960	2469.800	5.55%
	4000	112483.159	102406.338	10076.821	8.96%
	5000	210401.069	188377.701	22023.367	10.47%
0.035	3000	44502.760	43547.570	955.190	2.15%
	4000	112483.159	104395.627	8087.532	7.19%
	5000	210401.069	190753.422	19647.647	9.34%
0.040	3000	44502.760	45062.180	−559.420	−1.26%
	4000	112483.159	106384.915	6098.244	5.42%
	5000	210401.069	193129.143	17271.926	8.21%
0.045	3000	44502.760	46576.790	−2074.030	−4.66%
	4000	112483.159	108374.204	4108.955	3.65%
	5000	210401.069	195504.864	14896.205	7.08%
0.050	3000	44502.760	48091.399	−3588.639	−8.06%
	4000	112483.159	110363.492	2119.667	1.88%
	5000	210401.069	197880.584	12520.484	5.95%
0.055	3000	44502.760	49606.009	−5103.249	−11.47%
	4000	112483.159	112352.781	130.378	0.12%
	5000	210401.069	200256.305	10144.764	4.82%