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It depends on the calculation and declaration method of your unit's individual income tax.
According to the tax law, the individual income tax on wages and salaries should be calculated and paid as the taxable income of the actual salary received in the current month, regardless of whether you get several months' wages or one month's wages in the current month. However, in the course of implementation, enterprises often default on the wages of employees, resulting in taxpayers receiving several months' wages in a month, if this is the case, the enterprise can first withdraw the individual income tax of employees and declare and pay it. It should be okay to deduct it when it is issued, and the tax authorities will not be too serious about people's livelihood.
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It is recommended to accrue wages first every month, and when the arrears are not paid, they will be included in other payables, and when they are issued, they will be reduced by other payables.
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Individual Income Tax Law: Article 9 The monthly tax withheld by the withholding agent and the monthly tax payable by the taxpayer shall be paid into the state treasury within the 15th day of the following month and the tax return shall be submitted to the tax authorities.
The tax payable on wages and salaries shall be calculated and levied on a monthly basis, and shall be paid into the state treasury by the withholding agent or taxpayer within 15 days of the following month, and the tax return shall be submitted to the tax authorities. The tax payable on wages and salaries in specific industries can be calculated and levied on an annual basis and paid in advance on a monthly basis, and the specific measures shall be prescribed by ***.
The tax payable on the production and business income of individual industrial and commercial households shall be calculated on an annual basis and paid in advance on a monthly basis, with the taxpayer prepaid within 15 days of the following month, and shall be settled within three months after the end of the year.
The tax payable on the income from the contracted or leased operation of enterprises and institutions shall be calculated on an annual basis, and the taxpayer shall pay it into the state treasury within 30 days after the end of the year, and submit the tax return to the tax authorities. If the taxpayer obtains the income from contracted operation or leased operation in batches within one year, it shall pay in advance within 15 days after obtaining each income, and settle the final settlement within three months after the end of the year, and refund the excess and make up for the deficiency.
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Summary. Article 13 of the Individual Income Tax Law stipulates that if a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the next month after obtaining the income and pay the tax. If a taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year in which the income is obtained; If the tax authorities notify the taxpayer to pay the tax within the time limit, the taxpayer shall pay the tax within the time limit.
If an individual resident obtains income from outside China, he or she shall file a tax declaration within March 1 to June 30 of the year following the year in which the income is obtained. If a non-resident individual obtains income from wages and salaries from two or more sources within the territory of China, he or she shall file a tax declaration within 15 days of the month following the month in which the income is obtained. If a taxpayer cancels his/her household registration in China due to emigrating abroad, he/she shall go through the tax liquidation before cancelling his/her household registration in China.
Personal income tax, what to do if the salary appears two months this month.
The individual income tax payable shall be calculated by the two wages combined, and the difference shall be paid after deducting the amount paid by the company. If you fail to declare by yourself, the tax authorities can recover it, and you should also bear the corresponding penalty for lack of liquid potato. Bury carry.
Article 13 of the Individual Income Tax Law stipulates that if a taxpayer obtains taxable income and does not have a withholding agent, he or she shall submit a tax return to the tax authorities within 15 days of the next month after obtaining the income and pay the tax. If a taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year in which the income is obtained; If the tax authorities notify the taxpayer to pay the tax within the time limit, the taxpayer shall pay the tax within the time limit. If an individual resident obtains income from outside China, he or she shall file a tax declaration within March 1 to June 30 of the year following the year in which the income is obtained.
If a non-resident individual obtains income from wages and salaries from two or more places within the territory of China, he or she shall declare and pay taxes within the 15th day of the month following the month in which he or she obtains the income from the splitting of branches. If a taxpayer cancels his/her household registration in China due to emigrating abroad, he/she shall go through the tax liquidation before cancelling his/her household registration in China.
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Summary. Hello dear! Personal income tax, payroll appears two months processed as follows, 1
There is a detailed declaration corresponding to the comprehensive declaration, and there is no particularly good way to avoid it. 2.Two months' wages are taxed as if they were combined, but you can pay one month's salary as a year-end lump sum bonus in a different way, so as to avoid the problem of overpaying taxes.
3.Taxpayers of individual income tax include both resident and non-resident taxpayers. Resident taxpayers have the obligation to pay full taxes and must pay individual income tax on all their income within and outside China; Non-resident taxpayers are only subject to individual income tax on their income in China.
Personal income tax, what to do if the salary appears two months this month.
Hello. Hello dear! Personal income tax, payroll appears two months processed as follows, 1
There is a detailed declaration corresponding to the comprehensive declaration, and there is no special way to avoid it. 2.Two months' wages are taxed as if they were combined for the same month, but you can pay one month's salary in the form of a year-end one-time bonus, so as to avoid the problem of overpayment.
3.Taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers. Resident taxpayers have the obligation to pay full taxes and must pay individual income tax on all their income within and outside China; Non-resident taxpayers are only subject to individual income tax on their income in China.
Recently, I found out that I am in the factory personal income tax, the same, I don't know, the information has labor confidence wages, I don't know.
Hello, in general, the individual income tax is paid by the unit, which is the unit that deducts the personal income from the salary of the employee, and pays it to the tax department.
I have screenshots. I am in office, and the National Security League is in Guli.
Hello, because the individual income tax is deducted cumulatively, there may be a situation where the individual income tax is different at a certain point.
I didn't get 53500
Hello, file a complaint with the tax office, or sue the court to defend your rights.
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Wages are important to workers, but we know that wages are taxable. Everyone wants to pay less tax, so how to pay wages to reduce tax deductions? This is a question that everyone wants to understand clearly, for this point, I have compiled the following for you to answer, I hope it will be helpful to you.
How to pay wages can be less tax-deductible.
1) Reasonable distribution of "wages and salaries" and "year-end bonuses".
2) Avoid tipping points.
3) Take advantage of the "tax exemption" preferential policy.
4) Change "wages and salaries" to "dividends".
5) Actively strive for the return of local taxes.
According to the first paragraph of Article 3 of the Individual Income Tax Law of the People's Republic of China, the income from wages and salaries shall be subject to nine levels of progressive tax rates, with a tax rate of 5% to 45% (the tax rate table is attached): Individual Income Tax Rate Table - (applicable to income from wages and salaries).
1. The tax rate for the part not exceeding 500 yuan is 5%.
2. The tax rate for parts exceeding 500 yuan to 2,000 yuan is 10%.
3. The tax rate for parts exceeding 2,000 yuan to 5,000 yuan is 15%.
4. The tax rate for the part of the free bond that exceeds 5,000 yuan to 20,000 yuan is 20%.
5. The tax rate for parts exceeding 20,000 yuan to 40,000 yuan is 25%.
6. The tax rate for parts exceeding 40,000 yuan to 60,000 yuan is 30.
7. The tax rate for parts exceeding 60,000 yuan to 80,000 yuan is 35%.
8. The tax rate for parts exceeding 80,000 yuan to 100,000 yuan is 40%.
9. The tax rate for parts exceeding 100,000 yuan is 45%.
After reading the content of this article, you must know how to operate the Liang Raceway in order to reduce the tax deduction of your salary income, so that you can also get more income, which is also the idea of every worker. We can understand the content of this article in red
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