Teacher Li is reviewing manuscripts for a certain magazine, and the review fee is 300 yuan. For this reason, she needs to pay personal income tax at a rate of 3%. How much personal income tax should she pay?
李老师为某杂志社审稿，审稿费为300元，为此她需要按3%的税率交纳个人所得税，她应交纳个人所得税多少元．
<gadget id="calculator">3 / 100</gadget>
<output>3/100 = around 0.03</output>

<gadget id="calculator">300 * (3/100)</gadget>
<output>9</output>

<result>9</result>