Personal income tax is paid on wages and salaries on a monthly basis. Personal income tax must be paid if it exceeds 5,000 yuan, and there is no offset.

Only the excess tax of 2,500 yuan will be paid on the 7,500 yuan in November. However, if the salary in December is less than 2,500 yuan and less than 5,000 yuan, you do not have to pay tax. However, there is no such thing as the country owing taxpayers, so it cannot be offset. Monthly tax payable.

Article 14 of "Order No. 707 of the State Council of the People's Republic of China": The second, fourth and sixth items of Article 6, Paragraph 1 of the Personal Income Tax Law refer to each time , determined according to the following methods:

1. If the income from labor remuneration, author's remuneration, and royalties is one-time income, the income shall be regarded as one time; if it is continuous income from the same project , taking the income obtained within a month as one time.

2. Income from property rental shall be regarded as income obtained within one month.

3. Income from interest, dividends, and bonuses shall be regarded as the income obtained when paying interest, dividends, and bonuses.

4. Incidental income shall be counted as one time each time the income is obtained.

Extended information:

Article 6 of the "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China": The scope of various personal incomes stipulated in the Individual Income Tax Law:

(1) Wage and salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains due to his or her employment.

(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.

(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.

(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.

(5) Business income refers to:

1. Income obtained by individual industrial and commercial households from production and business activities, sources of income from investors of sole proprietorships and individual partners of partnerships Income from production and operations of sole proprietorships and partnerships registered in the country.

2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law.

3. Income obtained by individuals from contracting operations, leasing operations, subcontracting, and subletting of enterprises and institutions.

4. Income obtained by individuals from other production and business activities.

(6) Interest, dividends, and bonus income refer to the interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.

(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles, ships and other properties.

(8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties.

(9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income. If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.

Chinese Government Website-Order of the State Council of the People's Republic of China and the People's Republic of China? No. 707