The calculation standard of personal income tax is the actual payment month. As long as your monthly salary exceeds 2000 yuan, you must withhold the tax, no matter how many months you actually paid. The tax declaration methods are only divided into annual salary system and monthly salary system. The difference between the two is that the annual salary system is to pay a tax in advance every month, and calculate the annual income at the beginning of the following year, and the tax paid in advance every month is refunded more and replenished less. In other words, it doesn't matter that the monthly withholding tax is insufficient. Issued early next year.

Tax payment, that is, the implementation process of taxpayers in tax collection, is to pay a part of collective or individual income to the state in accordance with the provisions of various national tax laws and a certain proportion.

Further reading: How to buy insurance, which is good, and teach you how to avoid these "pits" of insurance.