Answer: You can choose to apply for tax payment directly at the time of final settlement in the next year.
How to calculate more than two incomes with actual cases?
1. If there are more than two wages and salaries in the same month, the withholding of individual income tax shall be calculated based on the wages and salaries paid by the company, regardless of other employers. For employees, it is necessary to verify the wages and salaries of more than two places and apply for self-declaration of personal income tax (that is, year-end settlement).
2. Individuals who obtain wage income from more than two places are not allowed to declare and pay taxes in a consolidated manner. This matter belongs to the individual's own declaration.
3. According to the current policy, individual residents are not required to declare their wages and salaries in more than two places every month. However, if the annual income of comprehensive income exceeds 60,000 yuan after deducting special additional deductions, it needs to be finally settled and paid, and tax payment and tax refund are handled.
4. At the same time, the income from wages and salaries obtained in more than two places also has a number of special additional deductions that meet the requirements. This does not mean that all special additional deductions can only be deducted in one place, but that the same special additional deduction cannot be deducted in two places at the same time.
Case 1
Xiao Wang's monthly salary is 9000 yuan in unit A and 1 10,000 yuan in unit B. Party A and Party B withhold individual income tax according to Article 6 of Announcement No.2065,438+08 and No.665,438+0 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China respectively, and the accumulated deduction expenses can be deducted when withholding individual income tax (according to 5,000 yuan/month multiplied by the taxpayer's employment month in the current year).
Xiao Wang needs to make the final settlement from March 1 day to June 30th of the following year. According to "the comprehensive income of individual residents, the income of each tax year is reduced by 60,000 yuan, and the balance after deducting special additional deductions, special additional deductions and other deductions determined according to law is taxable income, and the taxable amount is calculated according to the excess progressive tax rate of 3% to 45%", which can only be deducted by 60,000 yuan once.
Policy basis:
Article 25 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Order No.707 of the State Council) stipulates that comprehensive income needs to be settled and settled, including:
(1) Obtaining comprehensive income from two or more places, and the balance of the annual income of the comprehensive income after deducting special surcharges exceeds 60,000 yuan;
(2) Obtaining one or more of labor remuneration, royalties and royalties, and the balance of annual comprehensive income after deducting special expenses exceeds 60,000 yuan;
(3) The prepaid tax amount is lower than the taxable amount in the tax year;
(4) Taxpayers apply for tax refund.
Case 2
If a person obtains wages and salaries in unit A\B at the same time and has two additional deductions for children's education, he can choose to deduct two additional deductions for children's education in one unit or deduct two additional deductions for children's education in different units.
The employee himself submits special additional deduction information through the "Personal Income Tax" APP or the website of the natural person tax service platform. The declaration method should be "declaration through withholding agent" and choose the designated unit.
Policy basis:
Article 28 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (Guo Decree No.707) stipulates that when an individual resident obtains income from wages and salaries, he can provide the withholding agent with relevant information on special additional deductions, and the withholding agent will deduct the special additional deductions when withholding taxes. If a taxpayer obtains income from two or more places at the same time and the withholding agent deducts special additional deductions, the same special additional deduction can only be made once in a tax year.