To the customer rebate, the company said to deduct the tax, a *** 5200, the accountant said to deduct 19% tax, deducted is 3600, a deduction of 1600 tax, in the end, is it right?

Level Taxable Income Tax Rate Accelerated Deduction

1 Not more than 500 yuan 5% 0 yuan

2 More than 500 yuan to 2,000 yuan 10% 25 yuan

3 More than 2,000 yuan to 5,000 yuan 15% 125 yuan

4 More than 5,000 yuan to 20,000 yuan 20% 375 yuan

4 More than 5,000 yuan to 20000 yuan 20% $375

5 Over $20,000 to $40,000 25% $1,375

6 Over $40,000 to $60,000 30% $3,375

7 Over $60,000 to $80,000 35% $6,375

8 Over $80,000 to $100,000 40% $10,375

7 Over $60,000 to $80,000 35% $10,375

8 Over $80,000 to $100,000 40 10375 yuan

9 More than 100000 yuan 45% 15375 yuan

(Taxable income in this table refers to the amount of income minus deductible expenses, and the number of quick deductions is an arithmetical parameter designed to simplify the method of calculating tax)

The formula for calculating the tax rate is as follows: (Amount of income - Compulsory insurance, etc. - Expense deduction) x Tax Rate

According to the original exemption amount of 1260 yuan, the amount of personal income tax payable is: (5000 yuan - 120 yuan - 1260 yuan) × 15% - 125 = 418 yuan;

According to the new exemption amount of 1600 yuan, the amount of personal income tax payable is. : ($5,000 - $120 - $1,600) x 15% - 125 = $367;