1, the ways of paying individual tax on the salaries of external employees are as follows:
(1) If there is a factual employment relationship between the employee and the employer, the income paid by the enterprise shall be declared according to the items of wages and salaries, and personal income tax shall be withheld and remitted;
(2) Otherwise, declare and withhold individual income tax according to the income from labor remuneration;
(3) For general and regular labor services, the personal income tax is withheld and remitted according to the labor income at the tax rates of 20%, 30% and 40%.
2. Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China
Individual income tax shall be paid for the following personal income:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.
Second, what are the consequences of not reporting personal income tax?
The consequences of not reporting personal income tax are as follows:
1 If a taxpayer or withholding agent fails to pay or underpays the tax payable within the prescribed time limit, the tax authorities may not only take enforcement measures, but also follow the provisions of the law;
2. Those who fail to pay or underpay the tax shall be fined not less than 50% but not more than five times the amount of the fine.