1. If you declare tax online, you can declare tax directly from the software, and then get the declaration receipt and the payment receipt later, which proves that you have successfully declared tax payment, and the payment receipt can be used as the original voucher for bookkeeping;
2. For manual declaration, all taxes are declared in the collection hall of the tax bureau. After the tax payment voucher is printed by the tax bureau, it will be deducted by the tax paying bank, and the receipt will be used as the original voucher for bookkeeping.
Go to the front desk of the tax bureau to make up the declaration and pay the late payment fee; The materials carried include a copy of the tax registration certificate, the identity certificate of the agent, and the income tax return stamped with the official seal; If it is really difficult for a taxpayer to file a tax return or submit a tax withholding and collecting report within the prescribed time limit, it shall submit a written application for extension to the competent tax authority within the prescribed time limit and obtain the approval of the tax authority. If a taxpayer is unable to file a tax return or submit a withholding and tax report form on schedule due to force majeure, it may postpone the processing; Once the force majeure situation is eliminated, it should be reported to the tax authorities. The tax authorities shall ascertain the facts and approve them.
Legal basis: Article 6 of the Individual Income Tax Law of People's Republic of China (PRC).
Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.
Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.
The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.