問 我(wo)剛剛進入職場是(shi)個(ge)新人，現在想咨詢一下，請問加(jia)班工資是(shi)否要算個(ge)人所(suo)得稅呢？

答 根據(ju)《關于工(gong)(gong)(gong)資總額組成(cheng)的規(gui)(gui)定》第(di)(di)四條(tiao)的規(gui)(gui)定，工(gong)(gong)(gong)資總額包括加(jia)班工(gong)(gong)(gong)資。我國《個(ge)(ge)(ge)人(ren)所(suo)得(de)(de)稅(shui)(shui)法》第(di)(di)二條(tiao)的規(gui)(gui)定，個(ge)(ge)(ge)人(ren)所(suo)得(de)(de)的工(gong)(gong)(gong)資、薪金，應繳納個(ge)(ge)(ge)人(ren)所(suo)得(de)(de)稅(shui)(shui)。因此，加(jia)班工(gong)(gong)(gong)資要算個(ge)(ge)(ge)人(ren)所(suo)得(de)(de)稅(shui)(shui)。