2. Zero declaration process of individual income tax: within 30 days from the date of withholding obligation, declare to the local competent tax authorities for tax withholding registration and obtain the tax withholding registration certificate. Therefore, the unit should be a withholding agent, and as long as it is registered, it should declare it monthly, which means that it will also declare zero if there is no tax, that is to say, it should be filled in according to the actual salary paid, and the tax withholding office can declare it if it is 0.
Iii. Contents of individual income tax:
1, wages and salary income.
2. Income from production and operation of individual industrial and commercial households:
(1) Income from the production and operation of urban and rural individual industrial and commercial households approved by the administrative department for industry and commerce to start business and obtain business licenses, engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries.
(2) Income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in school running, medical care, consulting and other paid service activities.
(3) Income derived by other individuals from their production and business operations in individual businesses, that is, income derived by individuals from their temporary production and business operations.
(four) the taxable income related to the production and operation of the above-mentioned individual industrial and commercial households and individuals.
3. Income from contracted operation and lease operation of enterprises and institutions.
4. Income from labor remuneration.
5. Income from remuneration.
6. Income from royalties.
7. Income from interest, dividends and bonuses.
8. Income from property lease.
9. Income from property transfer.
10, accidental income.
1 1, other income.
Legal basis: Article 13 of the Detailed Rules for the Implementation of the Law of the People's Republic of China on Tax Collection and Administration, the withholding agent shall, within 30 days from the date of the withholding obligation, apply to the local competent tax authorities for tax withholding registration and obtain the tax withholding registration certificate; The tax authorities may only register tax withholding matters on their tax registration certificates for tax withholding agents who have already registered tax, and no longer issue tax withholding registration certificates.