当月工资下个月发，个税如何申报？

Core Concept - The article emphasizes the importance of understanding three key periods related to personal income tax declaration: salary payment period, tax period, and tax declaration period, which are independent of the salary belonging period [3] Group 1: Salary Payment and Tax Declaration - The principle of personal income tax withholding declaration follows the "salary paid in the current month, declared in the next month" rule [4] - For example, if a company pays salaries on January 12, 2025, the tax authority should be notified by February 15, with the tax period being January [4] Group 2: Special Circumstances for Tax Declaration - In cases of cross-month salary payments, if a manager's salary for January is paid in February, the tax period is February, and the declaration must be made by March 15 [5] - For combined salary payments across multiple months, if an employee receives January and February salaries in March, the tax period will be March, and the declaration should also be made by April 15 [6]