奂熹说税|企业筹建期发给员工的工资，怎么缴个税？

Core Viewpoint - The article discusses the tax obligations for employees during the preparatory phase of a company, emphasizing the need for personal income tax (PIT) compliance even if the business has not yet completed its registration process [1][2]. Tax Compliance Requirements - Companies that have completed their business registration must also complete tax registration and are required to declare and pay personal income tax for employees [1]. - If a company has not yet registered but pays salaries, it is still obligated to withhold personal income tax at the time of payment, regardless of its registration status [1][2]. Implications for Employees - For employees, as long as the preparatory phase does not cross into a new tax year, their personal income tax obligations will not be affected [3]. - However, if the preparatory phase is prolonged, employees may face issues with social insurance contributions, which could affect their ability to purchase property or settle in certain areas due to gaps in social insurance records [3]. Practical Solutions - To mitigate potential issues during a lengthy preparatory phase, companies may consider temporarily placing employee labor relations under the existing companies of shareholders or other entities, allowing for service provision until the new company is fully registered [3]. - The article suggests that the process of business and tax registration has become more efficient, typically taking one to two weeks, and encourages companies to complete these registrations promptly to avoid complications [3].