Personal income tax needs to be declared. What is being implemented now is full declaration by all employees, regardless of whether it exceeds the exemption amount, the income must be declared. Personal income tax shall be paid by the taxpayer, and the unit or individual who pays the income shall be the withholding agent.

Legal objectivity:

Law of the People's Republic of China on the Administration of Tax Collection Article 60 If a taxpayer commits one of the following acts, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan shall be imposed: (1) Failing to apply for tax registration, change or cancellation of registration within the prescribed time limit; (2) Failing to set up and keep account books or keep accounting vouchers and relevant materials in accordance with regulations; (3) Failing to submit the financial and accounting systems or financial and accounting treatment methods and accounting software to the tax authorities for reference; (4) failing to report all its bank account numbers to the tax authorities in accordance with regulations; (5) Failing to install or use tax control devices in accordance with regulations, or damaging or changing tax control devices without authorization.