1. When dealing with personal income tax-related affairs, the unit finance will check the personal tax information of employees to ensure accurate declaration to the tax authorities;

2. The personal income tax APP will display personal employment information, including all companies that have not declared their resignation;

3. The employee's medical record belongs to personal privacy, and the company has no right to view it, but it can view the employee's social security payment record in this unit;

4. Through the cloud tax office of the Provincial State Taxation Bureau, you can query the information of the financial person in charge and the tax collector of the enterprise.

Calculation method of individual tax:

1, personal income tax threshold: at present, the personal income tax threshold is 5,000 yuan per month;

2. Comprehensive income tax rate: individual income tax adopts excessive progressive tax rate, and the tax rate ranges from 3% to 45%;

3. Special additional deductions: including special additional deductions for children's education, continuing education and serious illness medical treatment;

4, special additional deduction: housing loan interest, housing rent, support for the elderly and other expenses can be deducted at the time of tax payment;

5. Calculation of comprehensive income: After deducting the threshold, special additional deduction, special additional deduction and other deductions determined according to law, the comprehensive income such as wages and salaries shall be taxed according to the applicable tax rate.

To sum up, the company can check the employee's tax details to ensure accurate declaration to the tax authorities, but the company has no right to check the employee's medical records, which belongs to personal privacy. Through the cloud tax office of the provincial state taxation bureau, you can find out the information of the financial person in charge and the tax collector of the enterprise.

Legal basis:

Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the release (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.2018 No.60)

Article 20

If the taxpayer directly submits information to the withholding agent by filling in the electronic or paper withholding information form, the withholding agent will import or input the relevant information into the withholding software and submit it to the competent tax authorities when handling the withholding declaration the next month. The Deduction Information Form is in duplicate, which shall be signed (sealed) by the taxpayer and withholding agent and kept for future reference. Other relevant materials for taxpayers to handle special additional deductions shall be kept by taxpayers for future reference.