Choose whether to pay or not according to the situation.

1, employees who pay in kind need to withhold and remit according to their salary income;

2. Retirees in kind need to withhold tax according to their salary income;

3. Physical delivery to customers needs to be divided into customer objects and treated differently. If the tax is not paid according to the provisions of the tax law, it can be given to other individuals who are not customers, and the tax can be withheld according to the accidental income;

4. Personal income tax does not need to be withheld and remitted when the goods are delivered to corporate customers.

Second, analysis

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management. Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Third, how to pay the tax?

The collection methods of personal income tax can be divided into monthly collection and annual collection Income from production and operation of individual industrial and commercial households, income from contracted operation and lease operation of enterprises and institutions, income from wages and salaries of specific industries and income obtained outside China shall be taxed on an annual basis, and the taxable amount of other income shall be taxed on a monthly basis.