个税工资按什么交的？

中文

个人所得税是根据个人所得的各类收入，按照一定的税率和计算方法征收的税种。对于工资收入，个税的缴纳是按照累进税率进行的，这意味着随着工资的增加，适用的税率也会相应提高。具体的个税起征点、税率和速算扣除数由国家税务总局根据法律规定和经济发展情况定期调整。

在计算个税时，首先需要确定应纳税所得额，即工资收入减去各项免税和减免税项目后的金额。然后，根据应纳税所得额和相应的税率表，计算应纳税所得额对应的税额。最后，通过速算扣除数进行简化计算，得出应缴纳的个人所得税金额。

个税的缴纳是每年度进行的，个人需要在次年3月1日至6月30日之间完成上一年度的个税汇算清缴。此外，对于每月的工资收入，雇主会按照预扣预缴的方式代为扣缴个人所得税，确保税款及时缴纳。

英文

Individual income tax is a tax levied on various types of income earned by individuals, calculated and imposed according to specific tax rates and methods. For wage income, the payment of individual income tax is based on a progressive tax rate, meaning that as wages increase, the applicable tax rate also rises accordingly. The specific tax threshold, tax rates, and quick deduction numbers for individual income tax are regularly adjusted by the State Administration of Taxation based on legal provisions and economic developments.

When calculating individual income tax, the taxable income must first be determined, which is the amount remaining after deducting various tax-free and tax-reduced items from the wage income. Then, based on the taxable income and the corresponding tax rate schedule, the tax amount corresponding to the taxable income is calculated. Finally, simplified calculations are made using the quick deduction number to arrive at the amount of individual income tax that should be paid.

The payment of individual income tax is annual, and individuals are required to complete the annual tax settlement and payment for the previous year between March 1 and June 30 of the following year. Additionally, for monthly wage income, employers will withhold and pay individual income tax on a withholding basis, ensuring timely tax payment.