Legal analysis: the current month's tax deduction should be paid within the next month 15. Because the monthly tax withheld by withholding agents and the monthly tax payable by taxpayers who declare themselves should be turned over to the state treasury within 15 days of the following month, and the tax return should be submitted to the tax authorities. Personal income tax is paid in the month when wages are actually paid. If it is income from labor remuneration, it will also be paid in the next month. As long as it belongs to the income that should pay personal income tax, it needs to be declared and paid, and the personal income tax will be settled before the end of May of the following year, so as to make more refunds and less supplements. Chinese mainland's tax-free quota is 5,000 yuan, which means that if everyone's salary reaches 5,000 yuan or more, they must pay personal income tax. Paying personal income tax is the obligation of every citizen, and citizens should bear their own responsibilities. The taxable amount of individual tax can be divided into two forms, one is monthly and the other is annual. Different taxation methods mainly depend on wages.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 13 Where a taxpayer obtains taxable income without withholding agent, it shall report and pay tax to the tax authorities within 15 days of the next month after obtaining the income.

If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit.

Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year.

Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month.

Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.

Article 14 The tax withheld by withholding agents every month or every time shall be turned over to the state treasury within 15 days of the following month, and a declaration form for withholding individual income tax shall be submitted to the tax authorities.

Where a taxpayer or withholding agent handles the tax refund for the taxpayer, the tax authorities shall, after examination, handle the tax refund in accordance with the relevant provisions on treasury management.