随着国家不断给公务员加薪,由此引起的补发工资补扣个人所得税却成了一件令人十分头疼的事情,因为按照现行税法规定,补发工资必须分摊到原先月份的工资额中,而原先的工资额已经扣税,现在增加工资就要补扣税,这其中就可能涉及到税率级别的变化。同时,有的地方在补发增资时提倡公务员捐出一个月增资额给下岗工人,这样如何计税就变得更加复杂。让扣缴义务人头疼,面对几千人的工资数据,税务机关检查时,统计数据也很麻烦。为了解决这些问题,笔者在实践工作中结合会 As countries continue to raise their salaries for civil servants, the resultant reimbursement of personal income tax has become a very troubling affair because under the existing tax laws, the reimbursement of salaries must be distributed among the previous month’s salaries , And the original wage has been tax deducted, and now pay the wages to be deducted tax, which may be related to the tax level changes. In the meantime, in some places, civil servants are encouraged to donate one month of additional capital to laid-off workers when reissucting capital to replenish their capital. In this way, tax accounting becomes more complicated. So that withholding agents a headache, the face of thousands of wage data, the tax authorities check, the statistics are also very troublesome. In order to solve these problems, the author will combine the practice work