听税：@职场人 个税纳税明细查询指南请收好！

Core Viewpoint - The article provides a comprehensive guide on personal income tax calculation and inquiry for employees, emphasizing the importance of understanding tax obligations and the process involved in tax deductions and reporting [2][3]. Group 1: Understanding Salary and Tax Calculation - Salary and wage income includes various forms of compensation such as bonuses, year-end raises, and allowances as defined by the Personal Income Tax Law of the People's Republic of China [3]. - Employees do not need to manually calculate their personal income tax, as the employer is responsible for withholding and prepaying the tax based on the employee's income [4]. - The formula for calculating the taxable income for withholding tax includes cumulative income, exempt income, allowable deductions, and special deductions [5]. Group 2: Tax Rates and Deductions - The withholding tax rate varies based on cumulative taxable income, with rates ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [5]. - New graduates are entitled to a basic deduction of 5,000 yuan per month, which can be accumulated from the beginning of the year [6]. - Special deductions include contributions to social insurance and housing funds, while additional deductions cover expenses related to childcare, education, and medical costs [7][8]. Group 3: Inquiry and Verification of Tax Details - Employees can check their income tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [10]. - It is crucial to verify that the reported income matches actual earnings and to address any discrepancies through the app's appeal feature [12].