Individual tax is paid in the month when the salary is actually paid. If you pay a few months' salary in a month, you have to declare a tax several times. If no salary is paid in that month, the individual tax will be declared as zero. Now it is a detailed declaration of the three-phase personal income tax system of Golden Tax.

According to the relevant provisions of the current individual income tax law and the implementation regulations of the individual income tax law, the taxable income declared by the individual income tax refers to the income actually obtained by the withholding agent in the current period.

According to Article 11 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be calculated on an annual basis if individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.

Extended data:

Personal income tax has three different tax rates according to different tax items:

Comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties) is subject to a 7-level progressive tax rate, and tax is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level.

Operating income is subject to 5 levels of excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5.

Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable. ?

Collection management

China's personal income tax is levied by combining source withholding and self-declaration, with the focus on source withholding.

The collection methods of personal income tax can be divided into monthly collection and annual collection Income from production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, income from wages and salaries of specific industries and income obtained outside China shall be taxed on an annual basis, and the taxable amount of other income shall be taxed on a monthly basis.

Baidu encyclopedia-personal income tax