The process of individual income tax declaration is that the APPlicant logs in to the individual income tax app and selects "declare special additional deduction", and then fills in the relevant personal information in the interface and saves and submits it. Citizens in China, foreigners who have obtained income in China and compatriots from Hong Kong, Macao and Taiwan are all legal objects of personal income tax collection. 1. How to declare personal income tax The personal income tax declaration can be directly declared through the personal income tax App. You can log in to the personal income tax App first, then choose to declare special additional deduction to enter, and fill in and submit according to the page information after entering. The deductible items that can be declared include children's education, serious illness medical care, continuing education, housing loan interest, housing rent, and support for the elderly. According to the relevant regulations, the declaration time of individual income tax exemption and reduction is1February every year, and the deadline for declaration is1February 3 1 day. Therefore, investors who meet the declaration conditions or need to modify the declaration information need to complete the declaration operation before the end of this month. For those who have already Applied for special additional deduction, but the declared information has been adjusted, they can also directly log in to the personal income tax app, choose to continue to enjoy the special additional deduction, enter the information page that has been filled in, and select the corresponding deduction item in the state of being confirmed to modify and then confirm, and there is no need to fill in the contents that have not changed. II. Taxpayers of individual income tax (I) Legal targets The taxpayers of individual income tax in China are those who have income while living in China, and individuals who have income from China without living in China, including domestic citizens of China, foreigners who have income in China and compatriots from Hong Kong, Macao and Taiwan. (2) A resident taxpayer who has a domicile in China, or an individual who has lived in China for 1 year without a domicile, is a resident taxpayer and shall bear unlimited tax obligations, that is, he shall pay personal income tax according to law on his income obtained in and outside China. (III) Non-resident taxpayers An individual who has lived in China for less than one year without domicile or domicile is a non-resident taxpayer and bears limited tax obligations, and only pays personal income tax according to law on his income obtained from China. Iii. Applicable tax rates for individual income tax According to different tax items, three different tax rates are stipulated respectively: comprehensive income (income from wages and salaries, income from remuneration for labor services, income from royalties), which is subject to seven levels of excessive progressive tax rates, and is taxed according to the monthly taxable income. The tax rate is graded according to the taxable income of individual's monthly salary and salary, with the highest level being 45%, the lowest level being 3%, and the ***7 level. Operating income is subject to 5-level excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and leased operation of enterprises and institutions are divided into grades, the lowest level is 5%, the highest level is 35%, and the * * * level is 5. Proportional tax rate. Personal income tax is levied on individual income from interest, dividends, bonuses, property leasing, property transfer, accidental income and other income, and the proportional tax rate of 20% is applicable. According to the legal provisions, it can be known that the individual income tax declaration can be made directly through the individual income tax App, and it is necessary to pay special attention to the declaration time of individual income tax reduction and exemption is1February every year, and the deadline for declaration is1February 3 1 day.
Legal objectivity:
Individual Income Tax Law of the People's Republic of China
Article 11
Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income;
If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time;
If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and royalties, the withholding agent shall withhold and pay taxes on a monthly basis or every time without making final settlement.
Individual Income Tax Law of the People's Republic of China
Article 11
Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income;
If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time;
If it is necessary to settle accounts, it shall be settled within March 1st to June 30th of the following year. The withholding and prepayment measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide special additional deduction information to withholding agents, withholding agents shall deduct the withholding tax in accordance with the provisions when withholding it monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, income from remuneration for labor services, income from remuneration for manuscripts and royalties, the withholding agent shall withhold and pay taxes on a monthly basis or every time without making final settlement.