I will show you the entire calculation process, and you will understand it.

First, the current personal income tax declaration for wages and salaries is based on the cumulative withholding method, which is based on the cumulative income from January to the current month, minus the cumulative tax-free income and cumulative deduction expenses (5000 × the number of months) , cumulative special deductions, cumulative special additional deductions, and cumulative other deductions determined in accordance with the law are regarded as taxable income, and the cumulative withholding tax is calculated according to the corresponding tax rate, minus the cumulative prepaid tax in previous months.

Second, the formula for calculating personal income tax

The formula for calculating personal income tax is: tax payable = (wage and salary income - "five insurances and one housing fund" - number of deductions - related Special additional deductions) 21,000 yuan. If the employee has a fixed monthly deduction of 3,000 yuan for housing loan interest and special additional deductions for supporting the elderly, and the employee’s monthly three insurances and one fund are 1,000 yuan, then the prepaid personal income tax should be withheld from wages in January and February. The calculation process is as follows:

1. The prepayment tax that should be withheld from wages in January is: (16000-5000-1000-3000)×3%=210 yuan

2. 1- The prepaid tax on the accumulated salary in February is: (160021000-5000×2-1000×2-3000×2)×3%=570 yuan

3. After deducting the salary in January, the tax has been withheld To pay taxes, the tax that should be withheld from salary in February is: 570-210=360 yuan.

Fourth, as you can see from the above: declaring wages together for two months will not result in overpayment or underpayment.

Fifth, tax rate table:

As I sent above.

Sixth. Relevant Policies

The State Administration of Taxation issued the "Announcement on the Comprehensive Implementation of Certain Collection and Administration Convergence Issues of the New Personal Income Tax Law" on December 20, 2018. Regarding the issue of tax payment on wages and salary income that is of greatest concern to the working class, in the future, withholding agents will still be required to withhold taxes when paying wages and salary income to individual residents, and complete withholding declarations for all employees on a monthly basis.

The newly revised "Individual Income Tax Law of the People's Republic of China" will be officially implemented from January 1 next year. Yesterday, the State Administration of Taxation announced the calculation methods for withholding and prepayment of personal income tax on wages and salaries, labor remuneration, author remuneration, and royalties after the full implementation of the new personal income tax law. It is clarified that the personal income tax on wages and salaries of resident individuals shall be withheld and paid in advance according to the cumulative withholding method on a daily basis; the personal income tax on income from labor remuneration, author's remuneration, and royalties shall be withheld and paid in accordance with the practice of basically translating the current regulations. pay.

State Administration of Taxation

Announcement on the Comprehensive Implementation of Certain Collection and Administration Coordination Issues of the New Personal Income Tax Law

In order to implement the newly revised "People's Law of the People's Republic of China and The National Individual Income Tax Law (hereinafter referred to as the "New Individual Income Tax Law") now provides for the withholding agent's forecast on resident individual income from wages and salaries, income from remuneration for services, income from author remuneration, and income from royalties after the full implementation of the New Individual Income Tax Law. The calculation method for withholding and prepayment of personal income tax, and the calculation method for withholding and prepayment of personal income tax on the above four items of income of non-resident individuals, is announced as follows:

1. Withholding and prepayment method for resident individuals

When the withholding agent pays wages, salaries, labor remuneration, author remuneration, and royalties to resident individuals, the withholding agent shall withhold and prepay personal income tax according to the following methods, and submit the "Personal Income Tax Withholding" to the competent tax authority. Declaration Form" (see Attachment 1). If the annual withholding and prepayment of tax is inconsistent with the annual tax payable, the resident individual shall handle the annual final settlement of comprehensive income with the competent tax authority from March 1 to June 30 of the following year, and any excess tax will be refunded or paid.

(1) When a withholding agent pays wages and salary income to resident individuals, the withholding tax shall be calculated according to the cumulative withholding method, and the withholding declaration shall be made in full for all employees on a monthly basis. The specific calculation formula is as follows:

The amount of prepaid tax that should be withheld in the current period = (accumulated taxable income withheld in advance × withholding rate - number of quick deductions) - accumulated tax reductions - accumulated withheld taxes Amount of tax paid

Cumulative withholding and prepayment of taxable income = cumulative income - cumulative tax-free income - cumulative deductions - cumulative special deductions - cumulative special additional deductions - cumulative other deductions determined in accordance with the law

Among them: The accumulated deduction expenses are calculated based on 5,000 yuan/month multiplied by the number of months the taxpayer has been employed in the unit as of this month.

In the above formula, the withholding rate and quick deduction amount for calculating the withholding tax on resident personal wages and salary income shall be based on the "Personal Income Tax Withholding Rate Table 1" (see Appendix 2).

(2) When the withholding agent pays income from labor remuneration, author remuneration, and royalties to resident individuals, personal income tax shall be withheld and paid in advance on a per-time or monthly basis. The specific withholding and prepayment methods are as follows:

The balance of income from labor remuneration, author remuneration, and royalties after deducting expenses shall be the amount of income. Among them, the income from royalties is calculated at a reduced rate of 70%.

Deducted expenses: If the income from labor remuneration, author remuneration, and royalties does not exceed 4,000 yuan per time, the deducted expenses shall be calculated as 800 yuan; if the income exceeds 4,000 yuan per time , the deduction fee is calculated as 20%.

Taxable income: income from labor remuneration, author remuneration, and royalties. The amount of taxable income shall be withheld based on the amount of each income. An excess progressive withholding rate of 20% to 40% is applicable to income from labor remuneration (see Appendix 2 "Personal Income Tax Withholding Rate Table 2"), and 20% is applicable to income from author remuneration and royalties. proportional withholding rate.

The amount of prepayment tax that should be withheld on income from labor remuneration = the amount of taxable income withheld in advance × withholding rate - the number of quick deductions

Income from royalties and royalties should be withheld The amount of tax withheld in advance = the amount of taxable income withheld in advance × 20%

II. Withholding method for non-resident individuals

The withholding agent pays wages and salaries to non-resident individuals Income, income from labor remuneration, income from author remuneration and income from royalties shall be withheld and paid on a monthly or per-time basis in accordance with the following methods:

Wage and salary income of non-resident individuals shall be paid on a per-month basis. The balance of the monthly income after deducting RMB 5,000 for expenses is the taxable income; for income from labor remuneration, author remuneration, and royalties, the amount of each income is the taxable income, and non-residents after monthly conversion are applicable The monthly personal tax rate table (see Appendix 2 "Personal Income Tax Rate Table 3") is used to calculate the tax payable. Among them, the income from labor remuneration, author's remuneration, and royalties shall be the balance after deducting 20% ??of the expenses. The amount of income from royalties is calculated at a reduced rate of 70%.

The tax payable for non-resident individuals’ income from wages and salaries, remuneration for services, author’s remuneration, and royalties = taxable income × tax rate – quick calculation deduction

This announcement Effective from January 1, 2019.

This is an announcement.