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

Table 4

Tax rate adjustment table for low-income groups to receive insurance benefits.

Initial monthly income (yuan)	Tax rate of insurance payment
Below 3000	0%
Between 3000 and 4000	[3%, 3.5%]
Between 4000 and 5000	[4%, 4.5%]
Between 5000 and 5153.81	[5%, 5.5%]