(2) List the current tax collection methods and draft tax collection methods, and pay personal income tax according to the monthly tax amount Y:

At present, the tax level is taxed on a monthly basis to pay personal income tax. The draft tax method is to pay personal income tax on a monthly basis.

1y≤25y≤75

2 25 & lty≤ 175 75 & lt； y≤375

3 175 & lt； y≤625 375 & lt； y≤ 1275

4 625 & lty≤3625 1275 & lt； y≤7775

5 3625 & lty≤8625 7775 & lt； y≤ 13775

Because 1060 yuan is in the third tax bracket, there is 20% x-525 = 1060, and x = 7925 yuan. A: He should pay the tax of 7925 yuan.

(3) The taxable amount of personal income tax above 3,000 yuan is applicable to Grade 4, assuming that personal income is K, just now.

20%(k-2000)-375 = 25%(k-3000)-975k = 19000

Therefore, the specific tax paid by Party B in March this year is (19000-2000) × 20%-375 = 3025 (yuan).