Can individual income tax be borne by the company? Individual income tax cannot be borne by the company.
 The individual income tax rate is the ratio between the amount of individual income tax and the amount of taxable income. The individual income tax rate is stipulated by the corresponding national laws and regulations and is calculated according to individual income. Paying individual income tax is the obligation of citizens whose income reaches the payment standard.
 Income tax refers to the definition of individual taxable income and the percentage collected by local governments in different periods. Sometimes it is also divided into contribution fee income, wage income and contingent income. Income tax, also known as income tax and income tax, refers to a kind of tax levied by the state on various incomes of legal persons, natural persons and other economic organizations within a certain period of time.
 Income tax mainly includes:
 1. Generally, net income is the object of taxation;
 2. Generally, the taxable income calculated is the tax basis;
 3. The taxpayer and the actual bearer are usually consistent, so the income of the taxpayer can be directly adjusted. Especially in the case of progressive tax rate, income tax plays an obvious role in adjusting the personal income gap. Levying income tax on enterprises can also play a leverage role in implementing specific national policies and adjusting the economy;
 4. The calculation of tax payable involves all aspects of taxpayers' costs and expenses, which is conducive to strengthening tax supervision, promoting taxpayers to establish and improve financial accounting systems and improve business management.
 According to Article 9 of the Individual Income Tax Law of the People's Republic of China, the individual income tax shall be paid by the income earner, and the unit or individual paying the income shall be the withholding agent.
 If the taxpayer has a Chinese citizen ID number, the Chinese citizen ID number shall be the taxpayer identification number; If a taxpayer does not have a Chinese citizen ID number, the tax authority shall give it a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.
 Article 12 Individual income tax shall be calculated on an annual basis for taxpayers who obtain business income. Taxpayers shall submit tax returns to the tax authorities and pay tax in advance within 15 days after the end of each month or quarter; The final settlement shall be handled before March 31 of the following year when the income is obtained.
 Individual income tax on taxpayers' income from interest, dividends and bonuses, income from the lease of property, income from the transfer of property and incidental income shall be calculated on a monthly basis or by the number of times. If there is a withholding agent, the withholding agent shall withhold and remit tax on a monthly basis or by the number of times. The above is an analysis and answer to the question of whether individual income tax can be borne by the company. I believe you must have a deeper understanding.