Legal analysis: First of all, personal income tax is usually calculated according to the date of payment. No matter which month your salary is, you need to calculate the personal income tax base on the payment date. In other words, if the salary this month is 5,000 yuan, and the salary last month is 5,000 yuan, the taxable income this month needs to be determined according to 10000. If you want to pay taxes, as follows. Please fill in the "Declaration Form for Supplementary Tax Refund of Individual Income Tax" for overdue tax declaration, and go to the tax service hall of the competent local tax authorities for handling. For other information, please contact the Tax Service Department of the competent tax authority for confirmation. For example, the current general practice is to allow personal income tax to be calculated and returned to the month it belongs to. Its calculation formula is: the taxable amount of wages returned in the month to which it belongs = {[(salary income in the month to which it belongs)-expense deduction ]× applicable tax rate-quick deduction}-personal income tax paid in the month to which it belongs; According to the provisions of this tax law, the income from wages and salaries should be calculated on a monthly basis, and personal income tax should be calculated and paid together with all the income from wages and salaries obtained by taxpayers within one month. In actual work, enterprises and units do have the situation that wages cannot be paid on time due to policy reasons or capital turnover difficulties, and they adopt the method of centralized reissue of wages. If the individual income tax is calculated and paid according to the provisions of the tax law, the taxpayer's tax burden is obviously abnormally high. The local tax authorities hereby issue a document to allow the resumption of the practice of calculating and paying personal income tax on a monthly basis; 3. For example, Guangdong Provincial Local Taxation Bureau [1999] No.239, Guangdong Provincial Local Taxation Bureau's notice on the calculation of individual income tax for the previous months, and Dalian Local Taxation Bureau [1997]1kloc-0/have all made this clear. 4. It can be seen that it should be verified in accordance with the provisions of local tax-related documents.

Legal basis: Article 32 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, if a taxpayer fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering the taxpayer to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of default.