Income from wages and salaries should be the wages actually paid to employees, so when calculating personal income tax, the part of wages deducted for leave is not included.

The basis is as follows:

(1) "

Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China

" (China Article 8 of the Order No. 519 of the State Council of the People's Republic of China stipulates: Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and related matters received by individuals due to their employment or employment. Other income related to holding office or employment.

(2) "

Notice of the State Administration of Taxation on the Deduction of Enterprise Wages, Salaries and Employee Welfare Fees

" (Guo Shui Han [2009] No. 3) Article 1 stipulates: Reasonable wages and salaries refer to the wages and salaries actually paid to employees by an enterprise in accordance with the wage and salary system regulations formulated by the shareholders’ meeting, the board of directors, the remuneration committee or relevant management agencies.