The calculation method of individual income tax is as follows:

1. The audit collection method is sound, the accounting books are standardized, the profit and loss calculation is correct, and taxes are paid according to law, reaching the enterprise standard of audit collection method;

2, approved the collection method. Quota collection is a method of directly verifying the annual enterprise income tax payable by taxpayers according to the standards, and reporting and paying in accordance with the taxpayer's safety regulations;

3. The collection of approved taxable income rate means that the tax authorities pre-approve the taxpayer's taxable income rate according to the standard, and the taxpayer calculates and pays enterprise income tax according to the total income or the actual amount of costs and expenses in the tax year.

Second, analyze the details

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management. Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

Third, what is the impact of not paying taxes?

Generally speaking, individual income tax is paid by the unit. That is, after the unit uniformly deducts personal income from the employee's salary, it will be paid by the tax department. But sometimes there is something wrong with the tax system or the unit's finance, and employees need to pay their own personal income tax. Failure to pay personal income tax will have adverse consequences, because it will be blacklisted by the tax system. Being blacklisted by the tax system, personal credit coefficient is also affected. In the future, there are restrictions on going to the bank for loans and handling credit-related businesses.