If the unit pays last month's salary this month and next month's salary this month, the personal income tax deducted is last month.
That is to say, the money will be deducted only if you get it, and what you haven't got is not counted.
1. When is the tax paid every month?
1, salary, salary
Taxes payable on wages and salaries shall be levied on a monthly basis, and the withholding agent or taxpayer shall pay them into the state treasury within 15 days of the following month, and submit tax returns to the tax authorities. Taxpayers who earn wages and salaries from two or more places shall, at the same time of withholding and remitting by the unit, combine the "wages and salaries" obtained from several places and deduct a fee according to the provisions of the tax law, and choose and fix them in one of the tax authorities to declare and pay taxes on their own. The tax withheld by the unit may be deducted from the tax payable with the tax payment certificate. Taxes payable on wages and salaries of specific industries can be calculated on an annual basis and paid in advance on a monthly basis. The specific measures shall be formulated by the State Council.
2, the production and operation of individual industrial and commercial households
The tax payable on the income from production and business operation of individual industrial and commercial households shall be calculated on an annual basis and paid in advance in monthly installments. The taxpayer shall pay the tax in advance within the next month15th, and shall make final settlement within three months after the end of the year, with the overpayment and the underpayment.
3. Sole proprietorships and partnerships
Sole proprietorship enterprises and partnership enterprises: the balance of the total income in each tax year after deducting the losses below costs and expenses shall be regarded as the income from the individual production and operation of investors. According to the taxable items of "income from the production and operation of individual industrial and commercial households" in the individual income tax law, the five-level excess progressive tax rate of 5%-35% shall be applied, and personal income tax shall be calculated and levied.
4. Contracted operation and lease operation of enterprises and institutions
The tax payable on the income from contracted operation and 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 a tax return to the tax authorities. Taxpayers who obtain the income from contracted operation or leased operation by stages within one year shall pay in advance within 15 days after obtaining each income, and make final settlement within three months after the end of the year, and refund more and make up less.
5. Others
(1) Taxpayers who obtain income from outside China shall, within 30 days after the end of the year, pay the tax payable to the state treasury and submit a tax return to the tax authorities.
(2) Taxpayers whose annual income is more than120,000 yuan shall file tax returns with the competent tax authorities within 3 months after the end of the year.
Second, the individual income tax declaration method
Taxpayers can apply for tax returns in a variety of flexible ways, such as filing on the website of the local tax authorities, filing by mail, filing directly at the tax service hall of the local tax authorities, or filing in other ways that meet the requirements of the competent tax authorities.
1, information required for declaration: according to the income, tax payable, tax paid (deducted), tax credit (deducted) and tax payable (refunded) in a tax year, truthfully fill in and submit the Personal Income Tax Declaration Form (applicable to taxpayers with annual income of120,000 yuan or more) and a copy of personal valid identity documents. Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc. 2. Information to be filled in when filing tax returns: generally, only personal basic information, annual income of various incomes, tax payable, tax paid (deducted), tax credit and tax payable (refunded) are required. Personal basic information includes name, ID card type and number, occupation, employer, habitual residence, effective contact address and postcode in China, and contact telephone number. In case of foreigners, in addition to the above contents, information such as nationality and date of arrival in China should also be filled in.
3. Collection of tax returns: The tax returns can be downloaded free of charge from the website of the tax bureau, or directly collected free of charge in the tax halls of local tax authorities.
Obtaining the declaration of high-income earners through part-time: if you obtain wages and salaries from two or more places, you should choose and make a fixed declaration to the competent local tax authority where one of the units is located.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 4 Individual income from the following items shall be exempted from individual income tax:
(1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the army level, and foreign organizations and international organizations;
(2) Interest on national debt and financial bonds issued by the state;
(3) Subsidies and allowances issued in accordance with the unified provisions of the state;
(four) welfare funds, pensions and relief funds;
(5) Insurance indemnity;
(six) demobilized soldiers, demobilization fees, pension;
(seven) in accordance with the unified provisions of the state to cadres and workers, resettlement fees, resignation fees, basic pension or retirement fees, retirement fees, retirement living allowance;
(8) Income from diplomatic representatives, consular officers and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;
(9) Income exempted from tax as stipulated in international conventions and agreements signed by the China government;
(ten) other tax-free income stipulated by the State Council.
The tenth tax exemption provisions in the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.
Article 5 Individual income tax may be reduced under any of the following circumstances. The specific scope and time limit shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government and reported to the Standing Committee of the people's congress at the same level for the record:
(a) the income of the disabled, the elderly and the martyrs;
(2) Having suffered heavy losses due to natural disasters.
The State Council can stipulate other tax reductions and report them to the NPC Standing Committee for the record.
Article 9 Individual income tax shall be paid by the taxpayer, and the unit or individual who pays the income shall be the withholding agent.
If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall give it a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.