The declaration of individual income tax remittance refers to the taxpayer's online declaration and remittance to the tax bureau through the website of the tax bureau or mobile App before 15 every month, which belongs to the tax declaration work that should be completed every month.

The final declaration of individual income tax refers to the behavior that the employer withholds and pays individual income tax from the self-declared taxes of his salary income and other income in accordance with the relevant provisions of the Individual Income Tax Law of People's Republic of China (PRC), and makes online declaration and settlement to the tax bureau through the website of the tax bureau or mobile App before 15 every month. The process of tax remittance and payment declaration includes the following steps: first, log on to the website of the tax bureau or the mobile App and select "individual income tax declaration"; Secondly, fill in personal basic information and tax information, including wages, salary income and other income taxes withheld and remitted; Then, confirm the declaration information and make online payment; Finally, pay attention to the reservation information of the online reservation tax hall in time, and go through the corresponding business procedures at the tax service hall. It should be noted that there are two main ways to calculate the tax return, namely, according to the tax payable and the withholding amount. Among them, the amount to be withheld is calculated by the employer according to the wage or salary income, according to the tax rate table and quick deduction, while other income taxes declared by individuals themselves need to be calculated according to the actual situation.

Can I choose the offline channel for tax remittance? At present, the declaration of individual tax remittance is mainly carried out through online channels such as online platforms and mobile apps. For taxpayers who are inconvenient to use online channels, they can go offline to the local tax bureau or the tax service hall of the designated bank. At the same time, it is understood that the goal of comprehensive coverage of "online taxation" will be gradually realized in the future.

The final declaration of personal income tax is an important obligation of taxpayers, and the tax bureau will supervise and inspect the final declaration of personal income tax. Therefore, individuals should declare and pay taxes in time through legal channels within the specified time, and at the same time keep relevant evidence materials for inspection.

Legal basis:

Article 38 of the Individual Income Tax Law of People's Republic of China (PRC) * * * Wages and salaries tax shall be withheld and remitted by the employing unit in accordance with the provisions of this law. Taxpayers shall declare and pay other personal income taxes on their own according to regulations.