Shenyang human resources and social security network

After the salary adjustment of government agencies and institutions in Liaoning Province, the reissued salary will be paid before the end of July.

Payment of individual income tax is calculated as follows:

1. As a question, the current common practice is to allow personal income tax to be calculated and returned to the month to which it belongs. The calculation formula is: the taxable amount of supplementary salary in the month to which it belongs = {[(supplementary salary in the month to which it belongs+salary income in the original month)-expense deduction ]× applicable tax rate-quick deduction}-personal income tax paid in the original month;

According to the provisions of this tax law, the income from wages and salaries should be calculated on a monthly basis, and personal income tax should be calculated and paid together with all the income from wages and salaries obtained by taxpayers within one month. In actual work, enterprises and units do have the situation that wages cannot be paid on time due to policy reasons or capital turnover difficulties, and they adopt the method of centralized reissue of wages. If the individual income tax is calculated and paid according to the tax law, the taxpayer's tax burden is obviously abnormally high. The local tax authorities hereby issue a document to allow the resumption of the practice of calculating and paying personal income tax on a monthly basis;

3. For example, Guangdong Provincial Local Taxation Bureau [1999] No.239, Guangdong Provincial Local Taxation Bureau's notice on the calculation of individual income tax for the previous months, and Dalian Local Taxation Bureau [1997]1kloc-0/have all made this clear.

4. It can be seen that it should be verified in accordance with the provisions of local tax-related documents.