Replacement or a Deduction on previous annual wage by withholding personal income tax

Replacement or a Deduction on previous annual wage by withholding personal income tax 
My unit is XXX provincial enterprises, we are ready for the replacement in 2008 and 2009 to set to change wages per capita of RMB13,000; while buckle up this year annuity, per capita of RMB3600. When will be the calculation of personal income tax are taxable under the income and the annuities are available as a deduction?
Firstly, for wage replacement treatment: 
"Personal Income Tax Law" Article VIII provides that for personal income tax, the income earner taxpayer has to pay for the unit or individual withholding agent. Article IX states that the monthly deduction of tax withholding agents, self-reporting taxpayers monthly tax amount payable shall be paid to the state treasury within 15 days of the month and file again to submit tax returns .
Wage and salary income taxes are payable monthly which levied by the taxpayer or withholding agent to the State Treasury within 15 days next month and again, to submit the tax returns. Industry-specific wage and salary income taxes are payable, it is implemented on an annual basis or monthly prepaid basis, and specific measures by the State Council.
Article 35 titled "Individual Income Tax Law Implementation Regulations" states that the withholding agent in the taxable payments to individuals for withholding tax shall be, in accordance with the tax law, on time to the treasury and keep special records for future reference.
Article 40 and Article 9 state about specific industry.  It refers to other industries extractive industries, ocean transportation, ocean fishing industry as well as financial, tax departments of the State Council.
According to the above provisions, personal income is the one actually received by individuals for tax, levied on a monthly basis. Currently, it is allocated to the case to allow the calculation of each month and it is clearly defined in the policies that you should only engage in specific industries, such as disposable or terminate the labor contract, on a one-time bonus.
For the situation set out in the question, in principle, it should be aggregated actual payment of personal income tax in January, but now there are different all over the provisions, such as "Dalian Municipal Local Taxation Bureau” which talking about a number of specific policy issues to adjust the personal income tax notice ( [1997] 101) Article I, it gives that some units due to shortage of funds to pay for a few months to focus their personnel monthly salary (excluding the month shall receive a bonus of a few months, annual salary, year-end bonuses, etc.); some units in accordance with the higher required standards departments wage increase, as well as the Jin Zhi, promotion, which raised the wages of some while the other often at once or replacement. Indeed, for the above unit, it is reported to the respective local tax authorities after the audit period, it should obtain, in accordance with the taxpayer that belongs, the wages or incomes that calculated and paid for personal income tax.

"Guangdong Provincial Local Taxation Bureau on the previous month salary calculation for the replacement of personal income tax issues notice" (Guangdong Local Taxation Bureau [1999] No. 239) provides that a taxpayer who receive a replacement for the previous month's wages (including allowances, subsidies), it can replace back the wages assessed or the wage and salary income month in a combined taxable personal income tax. The formula is as follows: month in unpaid salary payable = {[(original + month in back pay wage and salary income belongs month) - the cost of deductibles] × applicable tax rate - quick deduction} - former belongs the month personal income tax paid. 
But this was not clearly defined in Shaanxi Province, as it recommends that companies can negotiate with the local tax authorities.
Secondly, the annuity: 
"State Administration of Taxation of personal income tax levied on enterprise annuity management issues related to notice" (Guo Shui Han [2009] No. 694) documents provide, corporate annuity payment for personal accounts part (hereinafter referred to as corporate contributions) is an individual because of their office or the resulting employment and obtain a personal income tax on the taxable income, in the personal accounts should be considered personal month's wages, salaries (not with the normal wages and salaries combined), without any deduction for expenses and according to the "wages, salary income" project models to calculate the current personal income tax payable by companies withhold payment. 
The enterprise, on a quarterly, semi-annual or annual pay corporate pay. It shall be restored to the tax at the time of the month belongs, both as a month's wages, salaries, or without deduction of any fees, calculated in accordance with the applicable tax or withholding personal income tax.
According to these provisions, when a replacement for wages that is unpaid salary directly from individuals, it should be deducted in previous years to pay part of individual annuities, but not from their taxable income for deduction.
So, buckle up the RMB3600 pension issues, it cannot be deducted from the salary replacement. A replacement of RMB13,000 salary depends on local assessments to allow the replacement of an interim. If it is allowed to apportion by each month, it will be added to the wages that are calculated to pay personal income tax, if they are allowed to apportion RMB13,000 that credited to the payment of the entire month of wages and salaries, then it combine with the month of the actual calculations made to pay personal income tax.