基本工资和绩效工资应该怎么扣税-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	基本工资和绩效工资应该怎么扣税
释义	在实行绩效工资的企业，个人平时按月取得的生活费或部分工资，应按月依照工资、薪金所得计算缴纳个人所得税。年终取得的绩效工资，应按全年一次性奖金计税办法计算缴纳个人所得税。法律依据：《中华人民共和国劳动法》第五十条工资应当以货币形式按月支付给劳动者本人。不得克扣或者无故拖欠劳动者的工资。
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