当月工资下个月发，个税如何申报？

Group 1 - The article discusses the principle of individual income tax (IIT) declaration based on the actual salary payment date, regardless of the salary period [4][10] - For salaries paid in January but declared in March, the tax belongs to the payment month of February, and the declaration should be completed in the following month [4][10] - In cases of multiple salary payments within the same month, the total salary amount should be combined for tax calculation, still adhering to the same declaration timeline [4][10] Group 2 - Small and micro enterprises can calculate taxable income at a reduced rate of 25% and pay corporate income tax at a rate of 20%, with this policy extended until December 31, 2027 [10] - The definition of small and micro enterprises includes those with annual taxable income not exceeding 3 million, fewer than 300 employees, and total assets not exceeding 50 million [10]