Taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers The following is the relevant content of the personal income tax declaration method in Hohhot, which I compiled for you, for reference only, hoping to help you!

Declaration method

1, declaration by withholding unit

(1) It is more convenient and quick to file tax returns online through the withholding client;

(2) Go to the tax service hall to file tax returns.

2, individual industrial and commercial households owners, sole proprietorship investors, individual partners of the partnership business declaration.

(1) If the individual income tax is levied by means of regular fixed collection, the tax declaration and payment shall still be handled according to the methods and channels previously stipulated by local tax bureaus.

(2) There are three specific ways to collect individual income tax through auditing and non-regular quota:

First, the tax declaration can be handled through the natural person tax service platform (WEB end) of the local electronic tax bureaus, and the tax can be paid by online payment of UnionPay cards or personal tripartite agreements. When taxpayers APPly for tax returns, they can register the personal income tax app first, and then log in to the natural person tax service platform (WEB end) by scanning the QR code or user name to apply for tax returns.

Second, the tax declaration can be handled through the tax service hall, and the tax can be paid by means of personal tripartite agreement or POS card swiping.

Third, the investor of a sole proprietorship enterprise and the individual partner of a partnership enterprise can be declared by the investee through the withholding client, and pay taxes through personal tripartite agreement or bank inquiry.

3, in addition to business income, taxpayers have other circumstances that should be self-declared, and can go to the local tax service hall for tax declaration.

Object of declaration

1, declaration by withholding unit

2, personal income tax is generally declared by the withholding agent, but in any of the following circumstances, to declare their own taxes:

(1) Obtaining wages and salaries from two or more places in China;

(2) Income obtained from outside China;

(3) Obtaining taxable income without withholding agent;

(4) Other circumstances stipulated by the State Council.

Note: According to the newly revised individual income tax law, since 20 19 years 1 month 1 day, taxpayers do not need to file their own tax returns with annual income of more than120,000 yuan.

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