If the actual salary is inconsistent with the salary declared in the tax, it needs to be adjusted according to the actual situation. If it is underreported at the time of declaration, it needs to make supplementary declaration for the period where the wrong data is located. If the declared data is overstated, it needs to be corrected. If it involves income tax data, it should also be re-declared.
(1) After taxpayers obtain taxable income, they shall calculate the amount of personal income tax payable according to the items and amount of taxable income obtained, and truthfully fill out the corresponding personal income tax return form within the reporting period stipulated in the tax law, submit it to the tax authorities, and declare and pay personal income tax.
(2) After the end of a tax year, taxpayers shall truthfully fill in the corresponding individual income tax return form according to the taxable income items, amount, tax payable, tax paid and tax refund payable in the whole year, and submit it to the tax authorities for corresponding matters.
Individual income tax shall be paid for the following personal income:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Some measures need to be taken to adjust the difference between individual tax and actual salary. First of all, you can check whether the tax deduction items are accurate and ensure that there are no omissions or deductions. Secondly, you can consult the financial department or tax professionals to understand the specific rules and methods of individual tax calculation to ensure the accuracy of individual tax calculation. In addition, if it is found that the actual salary does not match the individual tax deduction, you can communicate with the employer or the human resources department to explain the situation and ask for adjustment. At the same time, you can also consult a professional tax lawyer or accountant for their advice and help to ensure that your individual tax and actual salary can be adjusted reasonably. The most important thing is to maintain communication and cooperation to solve the problem of the difference between individual tax and actual salary.
Legal basis:
Regulations for the Implementation of the Enterprise Income Tax Law of the People's Republic of China (revised on 20 19): Chapter II Taxable Income Amount Section III Deduct Article 40 The employee welfare expenses incurred by an enterprise, which does not exceed 14% of the total wages and salaries, are allowed to be deducted.