Calculate the excess first, for example, the topic is 7000-3000=4000 yuan. If the excess is 4,000 yuan, 4,000 points are divided into three areas.

Then calculate in sections. In the first paragraph, 500 yuan pays 500*5%=25 yuan.

In the second stage (500~2000), that is, 2000-500= 1500 yuan, the tax payment is1500 *10% =150 yuan.

The third paragraph (2000~4000) indicates that 4000-2000=2000 yuan, and 2000* 15%=300 yuan.

Then add them up, that is, 25+ 150+300=475 yuan is the personal income tax to be paid.