First of all, when an employee resigns, the company should immediately conduct employee resignation operation in the tax system, mark or delete the information of the resigned employee, and ensure that personal income tax is no longer calculated or declared for the employee.
Secondly, the company needs to check the tax data of resigned employees, including declared tax amount and undeclared income, to ensure the accuracy and completeness of the data. This helps to avoid omissions or mistakes in tax treatment and provide accurate tax data support for the company.
In addition, the company also needs to pay attention to the tax settlement of resigned employees. According to the provisions of the tax law, resigned employees may still have unresolved tax matters, such as year-end awards and benefits. The company needs to go through the tax liquidation procedures for the resigned employees according to the time node stipulated in the tax law to ensure the compliance of tax treatment.
In the process of handling the tax system, companies also need to pay attention to protecting employees' personal privacy and information security. Personal information of resigned employees shall be properly kept and shall not be disclosed or abused at will.
To sum up:
After employees leave their jobs, the company needs to handle the resignation in the tax system, check tax data, deal with tax settlement issues, and protect employees' personal information and privacy. These measures help to ensure the accuracy and compliance of individual tax treatment and safeguard the reputation and interests of the company.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 8 provides that:
Personal income tax, the income is the taxpayer, and the unit or individual who pays the income is the withholding agent. If the personal income exceeds the amount stipulated by the State Council, the taxpayer obtains wages and salaries from two or more places, or there is no withholding agent, and there are other circumstances stipulated by the State Council, the taxpayer shall file tax returns in accordance with state regulations. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees.
People's Republic of China (PRC) tax collection management law
Article 32 provides that:
If the taxpayer fails to pay the tax within the prescribed time limit, and the withholding agent fails to pay the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date when the tax is overdue.