Wages and salaries are subject to personal income tax on a monthly basis, and there is no offsetting of personal income tax on five thousand dollars.
November 7500 yuan only pay more than 2500 tax can be, but December salary 2500 less than 5000 do not have to pay taxes but there is no state owes taxpayers, so you can not offset the amount of tax payable in November.
"The Chinese people*** and the State Council Decree No. 707" Article 14: Individual Income Tax Law, Article 6, paragraph 1, paragraph 2, paragraph 4, paragraph 6, each time, respectively, in accordance with the following methods to determine:
1, remuneration for labor income, income from manuscripts, royalties, belonging to the one-time income, in order to obtain the income as a one-time; belonging to the same item of continuous If the income is continuous in the same item, the income obtained within one month is regarded as one time.
2. Income from property leasing is recognized as income earned within one month.
3. Income from interest, dividend and bonus is recognized as the income received at the time of payment of interest, dividend and bonus.
4, incidental income, each time the income is obtained as a time.
Extended Information: Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China*** and the People's Republic of China, Article 6: The items stipulated in the Individual Income Tax Law Scope of Individual Income: (1) Income from wages and salaries refers to wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to the employment or occupation that an individual obtains as a result of his or her employment or occupation. (2) Income from remuneration for labor services refers to the income derived by an individual from performing labor services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translating, reviewing, painting, calligraphy, sculpture, film and television, audio-recordings, video-recordings, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, as well as other income derived from labor services. income. (3) Income from remuneration for manuscripts refers to the income obtained by an individual for the publication and dissemination of his/her works in the form of books, newspapers and magazines. (4) Royalty income refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained by providing the right to use copyrights is excluded from the income from manuscripts. (E) business income, refers to: 1, the income obtained by individual businessmen engaged in production and business activities, and the income obtained by investors of sole proprietorships and individual partners of partnerships from the production and operation of sole proprietorships and partnerships registered in the territory. 2, the income derived by individuals from running schools, medical treatment, counseling and other paid service activities in accordance with the law. 3, income derived from contracting, leasing, subcontracting and subletting by individuals to enterprises and institutions. 4, income derived by individuals from other production and business activities. (6) Income from interest, dividends and bonuses refers to the income from interest, dividends and bonuses obtained by an individual from owning debentures, shareholdings and the like. (7) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, and other property. (h) Income from property transfer refers to the income derived from the transfer of securities, equity, shares in partnerships, real estate, machinery and equipment, vehicles and vessels, and other property. (ix) incidental income, refers to the individual to win the prize, winning the lottery, winning the lottery and other incidental income. Where it is difficult to define the items of taxable income obtained by an individual, the competent tax authorities under the State Council shall determine such items. Chinese Government Website - Decree of the State Council of the People's Republic of China ? No. 707