According to Article 9 of the Individual Income Tax Law and Article 36 of the Regulations for the Implementation of the Individual Income Tax Law, if a taxpayer obtains income from wages and salaries from two or more places in China, he shall, within 15 days of the next month after obtaining the income, choose and fix the competent local tax authority at the place where one of the employed units is located for self-tax declaration.

Fill in the "Personal Income Tax Returns for Two or More Wages and Salaries" at the time of declaration. After the income from wages and salaries obtained in various places is merged, the tax payable is calculated according to the tax rate stipulated in the tax law, and the tax withheld and remitted at the time of payment is sent to the unit, and then the tax is paid back for self-declaration.

Taxpayers' income from wages and salaries shall first be the taxable income after deducting the expenses of 5,000 yuan from the monthly income and the balance after special deduction and other deductions determined according to law, and the tax shall be calculated and paid after monthly conversion according to the personal income tax rate table (applicable to comprehensive income), and no additional deduction expenses shall be deducted.

Extended information calculation method of two units paying taxes on wages

Taxable income = (monthly income-five insurances and one gold-threshold-other deductions determined according to law-special additional deductions) * applicable tax rate-quick deduction.

Note: The new tax law will be implemented on 20 19 1 month 1 day, and the latest tax threshold and tax rate will be implemented on 20 18 10/day. The new tax law stipulates that from 20 18 10/day to 20 1 81February 3 1 day, taxpayers' wages and salary income shall be deducted by 5,000 yuan from their monthly income, and special deductions shall be made and determined according to law.

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