The annual final settlement of employee wage income tax is based on the declaration and payment procedures stipulated in the Individual Income Tax Law of People's Republic of China (PRC). The specific process includes: filling in the declaration form of personal income tax settlement, completing tax calculation, paying taxes, submitting the declaration form and so on. When filling in the declaration form of final settlement, you need to provide some basic information and related income, deduction and other contents. It should be noted that the latest revision of the individual income tax law was implemented in 20 19, which changed greatly, and the calculation method of employees' wage income was also adjusted. In the process of reporting, you need to carefully check the relevant policies and instructions, and report correctly according to your actual situation. In addition, there are some problems that need special attention. For example, if it is income transferred from different years, it needs special explanation. If you have multiple types of wages or part-time income, you need to make detailed records on a monthly or daily basis and fill them in by category.
If the salary is paid by more than one company, how to fill in the annual personal income tax settlement declaration form? For the case that wages are paid by multiple units, it needs to be explained in the annual income tax settlement declaration form, and tax returns should be made according to the actual situation to avoid repeated payment or tax evasion. Generally speaking, it is necessary to accurately calculate the wage income issued by each unit and fill in the corresponding wage category column.
Annual declaration of employee wage income tax is one of the important procedures of personal income tax. When filling in the form, you need to carefully check the relevant policies and instructions, and fill in the form correctly according to your actual situation. If you are uncertain or need help, please consult a tax lawyer or accountant with relevant professional qualifications.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;