1. First, confirm whether new company information has been entered in the employment information, open the personal income tax APP, select the personal center, click the employment information, and open the employment information interface to see if there is any new company information.
The following steps can only be performed after entering new company information; If not, please wait or consult the personnel of the new company;
2. Select the home page, click on the housing loan interest to open the housing loan interest filling interface;
3. Fill in the special interface for housing loan interest, click Modify, and select Modify Reporting Method to open the interface for modifying reporting method;
4. Check the declaration by the withholding agent, check the withholding agent, and click the "Confirm Modification" button.
Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management.
The objects of taxation are as follows:
1, the legal object, the taxpayer of individual income tax is the person who lives in China and the individual who does not live in China but obtains income in China;
2. Resident taxpayers, individuals who have a domicile in China or have no domicile in China for one year, bear unlimited tax obligations, that is, pay personal income tax on their income obtained in China and abroad;
3. non-resident taxpayer, an individual who has neither a domicile nor a domicile in China, but has lived in China for less than one year, bears limited tax obligations and only pays personal income tax on his income obtained from China.
legal ground
Individual Income Tax Law of the People's Republic of China
Article 2 Individual income tax shall be paid on the income of the following individuals:
(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;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.