Legal analysis: Wage and salary income should be the wages actually paid to employees, so when calculating personal income tax, the part of wages deducted for leave will not be included. According to the labor law, the employer should pay sick leave wages to employees during illness. If the employer needs to deduct wages, it will be deducted before tax. During the treatment of an employee's illness or non-work-related injury, the enterprise shall pay his or her sick leave wages or disease relief fees in accordance with relevant regulations within the prescribed medical period. The sick leave wages or disease relief fees may be paid lower than the local minimum wage standard, but cannot be paid lower than the local minimum wage standard. 80% of the minimum wage. Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains due to his or her employment.

Legal basis: "Personal Income Tax Law of the People's Republic of China"

Article 2 The following items of personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from labor remuneration;

(3) Income from royalties;

(4) Income from royalties ;

(5) Income from operations;

(6) Income from interest, dividends, bonuses;

(7) Income from property leasing;

(9) Incidental income.

If a resident individual obtains the income from Items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), personal income tax shall be calculated on a consolidated basis in the tax year; if a non-resident individual obtains the income from Items 1 to 4 of the preceding paragraph, Personal income tax is calculated on a monthly or itemized basis. When taxpayers obtain income from Items 5 to 9 of the preceding paragraph, their personal income tax shall be calculated separately in accordance with the provisions of this Law.

Article 8 If any of the following circumstances occurs, the tax authorities have the right to make tax adjustments according to reasonable methods: (1) The business transactions between an individual and its related parties do not meet the requirements of independence. The transaction principle reduces the amount of tax payable by the individual or his related parties without justifiable reasons;

(2) An establishment controlled by a resident individual, or jointly controlled by a resident individual and a resident enterprise, has a lower actual tax burden than Enterprises in countries (regions) that are obviously on the low side, without reasonable business needs, do not distribute or reduce the distribution of profits that should be attributed to resident individuals;

(3) Individuals implement other arrangements that do not have reasonable commercial purposes; Obtain improper tax benefits.

If the tax authorities make tax adjustments in accordance with the provisions of the preceding paragraph and need to make up for the tax, they shall make up the tax and charge interest in accordance with the law.