According to the current relevant regulations, if the personal income tax is generated due to payroll, it is a withholding system, which is deducted by the company when payroll is paid, and then declared together with the company's tax return this month, and transferred and deducted through the bank after approval by the tax bureau. If you are accidental income, such as winning prizes, manuscript fees, design, planning, translation, etc., then the withholding system is also implemented, and the company that pays you will declare and pay after withholding (of course, if you work for a private person, no one will withhold and pay, even if you withhold). If you are the kind of income that exceeds120,000 yuan, then by. Personal income tax is paid by the company. Personal income tax table is a table for calculating personal income tax. Personal income tax rate is the ratio between personal income tax and taxable income. The personal income tax rate is stipulated by the corresponding laws and regulations of the state. According to the calculation of personal income, paying personal income tax is the obligation of citizens whose income reaches the payment standard. The tax rate of individual income tax is as follows: 1. For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached); 2, operating income, applicable to the excess progressive tax rate of 5% to 35% (tax rate table attached); 3. Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%. The tax exemption of value-added tax only exempts taxpayers from the taxable amount of value-added in this link, and the goods and services purchased by taxpayers still include tax. The purpose of implementing zero tax rate on export products is to encourage exports and make our products compete in the international market at a price that is completely tax-free. The annual taxable income refers to the balance after deducting expenses of 60,000 yuan, special deductions, special additional deductions and other deductions determined according to law from the comprehensive income obtained by individual residents in accordance with relevant laws and regulations. Income from wages, salaries, remuneration for labor services, remuneration for manuscripts and royalties earned by non-resident individuals shall be converted on a monthly basis to calculate the taxable amount.

Legal basis: Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection, if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or if a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.