Is the salary on the personal income tax APP after tax?

The total income of personal income tax app is before tax. The actual salary received is the actual salary after deducting five insurances and one gold, social security and provident fund. Payable wages belong to pre-tax wages, and the paid wages are the wages withheld and remitted by the employer for social security and personal income tax, and the paid wages are less than the payable wages.

If the income difference is not very big, this is normal, but if the APP shows that the salary is very different from the actual salary, it may be because the company falsely reported the salary. Theoretically, there may be four kinds of income for individual tax app: wage income, labor remuneration income, remuneration income and royalty income. As for which one, the name will be displayed. The total income shown is pre-tax income.

If the amount of tax deduction is relatively large or social security and housing provident fund are deducted, it is normal that the actual amount differs from the amount shown above. If you are not clear, you can ask the unit financial staff to explain it to you and look at your salary record and deduction composition.

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:

(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.

Article 9 Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents.

If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.