Legal analysis: Based on the salary, five social insurances and one housing fund are paid first, and then personal income tax is paid. Taxation content: 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. This means that any income obtained by an individual, as long as it is related to employment or employment, regardless of the source of capital expenditure of the unit or payment in the form of cash, kind, securities, etc., is subject to tax on wages and salaries. .

Legal basis: "Personal Income Tax Law of the People's Republic of China" Article 11 When resident individuals obtain comprehensive income, personal income tax is calculated on an annual basis; if there is a withholding agent, the withholding agent shall Taxes are withheld and paid on a monthly or per-time basis; if final settlement is required, the final settlement must be made between March 1 and June 30 of the following year when the income is obtained. The withholding and prepayment measures shall be formulated by the taxation department of the State Council. If a resident individual provides special additional deduction information to the withholding agent, the withholding agent shall deduct the tax in accordance with the regulations when withholding the tax on a monthly basis and shall not refuse. If a non-resident individual obtains income from wages, salaries, remuneration for labor services, income from author remuneration and income from royalties, and there is a withholding agent, the withholding agent shall withhold and remit taxes on a monthly or per-time basis, and no settlement shall be made. Pay off.