Core Viewpoint - The article provides a comprehensive guide on how to calculate and query individual income tax (IIT) for new employees, emphasizing the importance of understanding tax deductions and the role of employers in withholding taxes. Group 1: Understanding Individual Income Tax - Individual income tax is calculated based on various income sources including salary, bonuses, and allowances as defined by the Personal Income Tax Law [4] - New employees are required to report their tax information, but the employer is responsible for withholding and paying the tax [6] Group 2: Tax Calculation Methodology - The formula for calculating the taxable income includes cumulative income, exempt income, deductions, and special deductions [8] - The withholding tax rates vary based on cumulative taxable income, with a progressive tax rate structure ranging from 3% to 45% [8] Group 3: Deductions and Exemptions - Each individual is entitled to a basic deduction of 5,000 yuan per month, which totals 60,000 yuan annually [12] - Special deductions include social insurance contributions and housing fund payments [13] - Additional special deductions cover expenses for childcare, education, medical expenses, housing loans, and elder support [14] Group 4: Querying Tax Information - Taxpayers can check their tax details through the personal income tax app, which provides information on income, tax amounts, and deductions [17] - It is crucial to verify that the reported income matches actual earnings to avoid discrepancies [20][21]

Core Viewpoint - The article serves as a guide for individuals to understand personal income tax calculation and inquiry processes, particularly for new graduates entering the workforce. Summary by Sections Personal Income Tax Definition - Personal income tax is levied on wages, salaries, bonuses, year-end bonuses, labor dividends, allowances, subsidies, and other income related to employment or service [2]. Tax Payment Responsibility - Individuals do not need to pay personal income tax directly; the employer acts as the withholding agent, responsible for pre-collecting and remitting the tax [3]. Tax Calculation Method - The tax is calculated using the cumulative withholding method, with the formula for taxable income and tax amount clearly outlined [4]. Key Components of Tax Calculation - **Cumulative Deduction Amount**: Calculated as 5000 yuan/month multiplied by the number of months employed [6]. - **Cumulative Special Deductions**: Includes social insurance contributions and housing fund payments [6]. - **Cumulative Additional Deductions**: Covers expenses for child education, continuing education, major medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [8]. - **Other Deductions**: Includes contributions to enterprise annuities, occupational annuities, and other deductible items as per state regulations [9]. Tax Withholding Rate Table - A detailed table outlines the withholding rates based on cumulative taxable income, ranging from 3% for income up to 36,000 yuan to 45% for income exceeding 960,000 yuan [10]. Example Calculation - An example illustrates how tax withholding changes with cumulative income, highlighting the impact of different withholding rates as income increases [11]. Tax Inquiry Process - Individuals can check their income tax details through the personal income tax app, which provides a clear path for accessing tax information [13]. Information Available for Inquiry - The app allows users to view comprehensive income and tax details, including basic information about the withholding agent, deduction details, and tax calculation breakdowns [14]. Common Questions - Clarifications are provided regarding discrepancies between reported income and take-home pay, as well as the difference between pre-withheld tax amounts and actual tax liabilities at year-end [20].

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