近年来,我国各种政策性调资不断深入推进。每一项制度从颁布到真正实施,往往需要一段时间的过渡,因此,常会出现一次性按政策的要求补发以前月份的工资、薪金的情况,本文结合工作实践和经验,提出了补发工资缴纳个人所得税的一些看法,并且从不同角度出发,介绍了几种所得税的具体计算方法。 In recent years, various kinds of policy-related investments in our country have been continuously promoted in depth. Each system from the promulgation to the implementation of the actual, often takes a period of transition, therefore, often there will be one-time replacement of the previous month’s wages and salaries as required by the policy, this paper combines work practices and experience, put forward the replacement salary Pay some personal income tax view, and from a different point of view, introduced several specific methods of calculating income tax.