Because the individual tax is paid in advance when the unit declares online. When paying wages, the part paid by the unit for the individual before is deducted from the salary. Therefore, the general tax is withheld and remitted by the unit on behalf of the individual.

In the month when the year-end one-time bonus is paid, if the employee's wage income in that month is lower than the expense deduction stipulated in the tax law, the applicable tax rate and quick deduction of the one-time bonus for the whole year shall be determined in accordance with the prescribed method.

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:

(1) For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan.

(2) The income from the production and operation of individual industrial and commercial households shall be calculated according to the taxable income. If the audit collection is implemented, it shall be calculated according to the total income after deducting costs, expenses and losses in each tax year; If it is levied at a fixed rate on a regular basis, it shall be calculated according to the annual taxable income declared by taxpayers themselves, or calculated according to the annual taxable income declared by taxpayers themselves multiplied by the taxable income.

(3) The income from contracted operation and lease operation of enterprises and institutions shall be calculated according to the total income of each tax year, that is, according to the operating profit actually obtained by contracted operation and lease operators, plus the income from wages and salaries obtained from contracted and leased enterprises and institutions.

(4) Income from remuneration for labor services, remuneration for manuscripts and royalties shall be calculated according to the balance of income after deducting expenses (every 800 yuan or 20% of income).

(five) the income from the lease of property shall be calculated without deducting the expenses (20% of the income per 800 yuan) and the repair expenses.

(6) The income from the transfer of property shall be calculated according to the taxable income, that is, the balance of the income from the transfer of property after deducting the original value of the property, taxes paid in the process of transferring the property and relevant reasonable expenses.

(seven) interest, dividends, bonus income, accidental income and other income shall be calculated in full according to the amount of income.

Baidu encyclopedia-tax declaration