It depends on the specific situation:
I. Normal situation
1. Taxpayers shall accrue wages and pay them in the current month.
Taxpayers pay the wages of the current month, and the period of wages and salaries belongs to the same month as the income period, and the period of withholding tax is also the same month. Therefore, the tax on wages and salaries in the current month should be accrued in the current month, and the declaration should be completed next month (see the concept of these time points for details, and the effective time of deducting expenses of 5,000 yuan from wages and salaries will be understood! )。
In this case, when 5438+ 10 declared a tax in June, it declared a tax on wages and salaries paid by the enterprise in September, and the basic deduction fee was 3,500 yuan.
2. Taxpayers withdraw their wages in the current month and pay them next month. The wage income period is one month later than the period to which it belongs, and the tax withholding period is one month later than the period to which it belongs. The reporting period of withholding tax is the month following the withholding tax period.
In this case, when declaring individual tax in May 438+10, it declared the individual tax on wages and salaries actually paid by the enterprise in September, and the individual tax payable in August, the basic deduction cost is still 3,500 yuan.
According to the above two wage payments, under normal circumstances, whether the taxpayer pays wages in the current month or the next month, the actual wages paid in September are declared within the reporting period of 10. So the basic deduction is 3500 yuan.