The company declares personal income tax to its employees.

Legal analysis: employees don't pay taxes, but the company is withholding employees' personal income tax. And only this tax is withheld by the company for employees. Withholding and paying personal income tax, when employees pay wages, the financial department of the company prepares accounting vouchers according to the income statement, insurance premium, provident fund deduction and other materials issued by the personnel department and the personal income tax payable in the current month, and the personal income tax is recorded in the form of "tax payable-personal income tax payable".

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.