1. Working in two or more companies, the wages are calculated separately when paying taxes, resulting in repeated elimination of basic tax deduction expenses;

2. There are other incomes besides wage income, resulting in a higher final comprehensive income tax rate;

3. The calculation errors and negligence of the tax authorities lead to the omission of personal income tax;

4. Taxpayers or withholding agents fail to pay individual taxes for their own reasons.

Second, analysis

To pay personal income tax, you need to provide basic information, such as: the name of the payer, the ID number of the payer, the monthly salary of the payer, the payment month of the payer, the address of the payer, the postal code, etc. Do a good job in the declaration of personal income tax. Submit the declaration form to the tax bureau, which will issue a general payment letter. Finally, go to the bank to pay taxes, and you can issue a tax payment certificate after paying taxes for 3 to 5 days.

Three. Relevant laws

According to the Individual Income Tax Law of People's Republic of China (PRC), the income is the taxpayer, and the unit or individual who pays the income is the withholding agent. If the personal income exceeds the amount stipulated by the State Council, the taxpayer obtains wages and salaries from two or more places, or there is no withholding agent, and there are other circumstances stipulated by the State Council, the taxpayer shall file tax returns in accordance with state regulations. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees.

4. Is the tax paid by the company or the individual?

Personal income tax is paid by individuals. Personal income tax means that at the threshold of individual tax, personal income exceeds the taxable amount, so paying personal income tax is a personal act, which means it should be paid by individuals. Units that fail to fulfill their withholding obligations can only be punished. Personal income tax is paid by people with a monthly income of more than 5000. The higher the salary, the more taxes you pay.