When declaring monthly withholding tax, the data to be filled in is the actual salary, not the salary payable!

That is, an enterprise can declare a tax only after the salary is actually paid to its employees. If an enterprise has arrears of wages, it cannot be included in the individual tax.

We can also understand that only after the enterprise actually pays the salary can it be deducted before tax. Enterprises can't say that we want to give employees 654.38+0 million, but we don't want to give it now. Then, declare their taxes first. If the employee's salary is low, it is better to say that if there is a tax, the enterprise also needs to pay a tax to the tax bureau.

So from this perspective, enterprises will not do this! After all, enterprises will not use their own money to pay taxes to employees.

According to the general operation, the enterprise will only declare the salary for the next month's reporting period after actually accounting the completion capital at the end of the month. In other words, enterprises have actually calculated the wages of employees when they declare individual taxes. Of course, there may be a certain time difference in the specific distribution time!

What kind of income does the comprehensive income of individual tax include, and what is the tax calculation formula?

The comprehensive income of individual tax includes: income from labor remuneration, income from wages and salaries, income from royalties. Of course, these four incomes only need to be combined to calculate the tax when they are settled and paid every year, and they do not need to be combined when they are paid in advance.

Calculation formula = annual comprehensive income * applicable tax rate-quick deduction = (annual comprehensive income -60000- special additional deduction-six special additional deductions-other deductions-donation) * applicable tax rate-quick deduction.

Among them, the special deduction in the formula refers to the "three insurances and one gold" borne by the employees themselves; The six special additional deductions include: children's education, support for the elderly, continuing education, housing rent or purchase interest, and special additional deductions for serious illness medical treatment.

The tax environment in China is extremely complicated. Whether it is a boss or an individual, although it is not financial, it is necessary to have a sense of paying taxes.

Speaking of taxation, besides individuals, it can be said that this is also a big issue that all enterprises need to consider. Even Ma Yun and Liu Ye are among them. Otherwise, how can Ma Yun have no salary, and Liu's annual salary is only one yuan?

In fact, the above-mentioned tax saving and tax avoidance method is one of many tax avoidance methods in the book Tax Avoidance. This book tells you how to avoid taxes correctly and reasonably with hundreds of real cases and various tax avoidance methods.