Core Viewpoint - The article discusses the various factors that can lead to differences in individual income tax payments among employees with the same salary, emphasizing the importance of understanding personal tax deductions and calculations [1]. Group 1: Deduction Factors - Different deduction amounts may apply based on the individual's employment duration and the information provided to the finance department regarding deduction options [2][3]. - Special deductions, such as social insurance and housing fund contributions, can vary based on the employee's average income from the previous year versus their current month's income [5]. - Additional deductions, including those for charitable donations, can also affect the taxable income, with specific limits on the deductible amounts [7]. Group 2: Tax Rate Structure - The cumulative income for the year influences the applicable tax rate, which ranges from 3% to 45% based on the total taxable income [9]. - As the cumulative income increases, the corresponding tax rate also rises, leading to variations in the final tax amount owed [10]. Group 3: Tax Calculation Tools - Employees can utilize the personal income tax app to review their income tax details, including monthly income and tax calculations, which can help clarify discrepancies in tax payments [10].

Group 1 - The article discusses the policy basis for individual income tax in China, specifically mentioning that the taxable income for residents is calculated by deducting a standard expense of 60,000 yuan along with special deductions from the total income for the tax year [1] - Special deductions include social insurance fees such as basic pension insurance, basic medical insurance, unemployment insurance, and housing provident fund, which can be claimed by flexible employment individuals who pay their own social insurance [1] Group 2 - The article provides specific instructions on how to query payment certificates through platforms like Alipay or WeChat by searching for "Zhejiang Taxation Social Security Payment" and downloading the "Social Insurance Payment Certificate" [2] - It outlines the process for declaring special deductions using the "Personal Income Tax APP," guiding users to the "Comprehensive Income Annual Settlement" section to start the declaration process [4]