Personal income tax is calculated after deducting five insurances and one gold. According to the "Regulations on the Implementation of the Individual Income Tax Law", individual income tax should be levied after deducting five insurances and one gold from the wage income of employees.

The taxable income of individual income tax is calculated according to the salary after deducting five insurances and one gold, and the monthly bonus is not deducted. If someone's monthly salary is 2000 yuan and bonus is 1000 yuan, then his taxable income is 3000 yuan (2000+ 1000). Personal income tax is calculated according to the salary after deducting five insurances and one gold: taxable income = salary income-various social insurance premiums-threshold.

Personal income tax is paid by the unit, that is, the unit deducts personal income from the employee's salary and gives it to the tax department. But sometimes there is something wrong with the tax system or the unit's finance, and employees need to pay their own personal income tax.

I hope the above contents are helpful to you. Please consult a professional lawyer if you have any other questions.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.