1. Report to the local tax authorities in time.
2. The tax authorities should delete the relevant declaration information,
3. The next file on the website of the local tax authorities to cancel the declaration,
4. Then, you can re-declare by importing the revocation document into the tax system.
Extended data:
Collection method: tax object.
1, legal object
Taxpayers of personal income tax in China are those who live in China and those who do not live in China, including citizens in China, foreigners who get income from China and compatriots from Hong Kong, Macao and Taiwan.
2. Resident taxpayers
Individuals who have a domicile in China or have no domicile in China for 1 year are resident taxpayers and should bear unlimited tax obligations, that is, they should pay individual income tax according to law on their income obtained in China and abroad.
3. non-resident taxpayer
Individuals who have neither domicile nor residence in China, or who have lived in China for less than one year, are non-resident taxpayer, bear limited tax obligations, and pay personal income tax according to law only on their income obtained from China.
Baidu encyclopedia-personal income tax