In China, the final settlement of personal income tax is declared by taxpayers themselves, and the financial department of the unit is usually responsible for assisting employees to declare and settle personal income tax, including providing necessary tax information and support. Therefore, the unit finance has the right to view and master the relevant data of the employee's final settlement declaration.

The data of personal income tax declaration includes the personal income tax declaration form submitted by employees during the settlement period, relevant deduction certification materials and other information. The financial department of the unit needs to check whether the information declared by employees is accurate and in line with tax laws and regulations, so as to ensure that the unit abides by tax laws and regulations and avoid tax risks.

The declaration process of individual income tax is as follows:

1. Taxpayers need to download and complete the registration on the personal income tax APP, and then enter the "Annual Summary of Comprehensive Income" page, and choose the reporting method, which can be completed by themselves or by using the reporting data.

2. After confirming that the personal basic information is correct, click Next to enter the final calculation result page.

3. After confirming the results, click Submit Declaration, select the bank card to apply for tax refund, and complete the declaration process.

4. If you pay more taxes, you can choose to apply for tax refund and choose the bank card that needs tax refund.

To sum up, the financial department of the unit has the right to view and master the relevant data of employees' tax returns, in order to ensure that the unit abides by tax laws and regulations and completes tax returns timely and accurately. At the same time, the financial department of the unit should also pay attention to the changes in tax policies and provide accurate tax information and support for employees.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 10

Under any of the following circumstances, taxpayers shall file tax returns according to law:

(a) to obtain comprehensive income needs to be settled;

(2) There is no withholding agent for obtaining taxable income;

(3) Having obtained taxable income and the withholding agent has not withheld the tax;

(4) Obtaining overseas income;

(5) Cancellation of China hukou due to immigration;

(6) Non-resident individuals obtain wages and salary income from two or more places in China;

(seven) other circumstances stipulated by the State Council.