A contribution fee of 300 yuan is required to pay 3% personal income tax according to regulations. How much is the tax?
一笔300元的稿酬，按规定需缴纳3%的个人所得税，税款是多少元．
<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>