补发工资如何计算个人所得税（How to calculate personal income tax on replacement wages）.docVIP

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补发工资如何计算个人所得税（How to calculate personal income tax on replacement wages）.doc

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补发工资如何计算个人所得税（How to calculate personal income tax on replacement wages）

补发工资如何计算个人所得税（How to calculate personal income tax on replacement wages） How do you calculate the personal income tax? Author: seek knowledge Not long ago, my friend asked me how to calculate personal income tax when the company reissued the salary I understand what my friend means. Can I share the monthly income tax with the replacement salary? Engaged in the work of finance people know, the personal income tax according to the individual actual receipt of payment of tax, on a monthly basis, allowing only certain industries on an annual basis and paid in advance in monthly installment taxable personal income tax, personal income tax law Regulations for the implementation of the provisions of article fortieth: specific industry said the second paragraph of article ninth of the tax law is. Refers to other industries as determined mining, ocean shipping industry, ocean fishing industry and the State Council in charge of Finance and taxation department. In order to obtain several months salary or to replace the previous monthly wages, the individual income tax should be calculated according to the actual amount of the month, but it can not be generalized, and the practice in different parts of the country is different. I. Yunnan Province Notice of the Local Taxation Bureau of Yunnan Province, Yunnan Province Department of Finance on the retroactive wage is calculated and paid personal income tax (cloud tax [2013]195) provides that: due to the job promotion, job transfer, new staff in accordance with the standards of grading, salary and other non personal reasons and the provisions of the state for months in the past wages (including allowances and subsidies) the unit can take up salaries to apportion the month salary income and taxable personal income tax, and report to the competent tax authorities for the record. Two. Fujian Province The Local Taxation Bureau of Fujian Province on the implementation of income tax policy notice (Fujian local caliber Masaji No. [2001]