All Chinese citizens who have a fixed income in China and reach the threshold of personal income tax must pay personal income tax, and must make a tax declaration and report to the local competent local tax authorities where the employer is located. 1. How to fill in the personal income tax return should be as follows: 1, tax payment month: fill in the month in which the income is obtained. 2. Taxpayer code: fill in the tax code or taxpayer ID number determined by the competent tax authorities when handling tax registration. 3. Date of completing the form: the actual date of completing the tax return. 4. Income items: According to the provisions of Article 2 of the Individual Income Tax Law, the income items shall be filled in separately. If the acquisition time of the same income item is different, it is still filled in one line and indicated in the column of "income period" respectively. 5. Amount of expenses deducted: According to Article 6 of the Individual Income Tax Law, the amount of expenses to be deducted is filled in this column. If the fee is not deducted, it will not be filled in. 6. Withheld taxes and fees: If the taxpayer obtains the taxes and fees that have been withheld during the same income period, fill in this column. 7. Quick deduction: the excess progressive quick deduction is calculated in advance according to the tax rate of each step and the step specified in the tax law. As long as the class distance and tax rate remain unchanged, the quick deduction will remain unchanged. 8. Declarer: Fill in the taxpayer's name. If the taxpayer is absent, you can also fill in the name of the agent declarant. 2. Personal Income Tax How to declare the following personal income, personal income tax shall be paid: (1) Income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Income from wages, salaries, remuneration for labor services, remuneration for manuscripts and royalties earned by individual residents shall be withheld in advance by withholding agents on a monthly or per-visit basis. Taxpayers who meet the requirements for final settlement shall make final settlement with the local competent tax authorities in the place where they work and are employed within March 1 day to June 30 of the following year. If there is no office or employment unit, it shall be handled by the competent tax authorities at the place where the household registration is located or at the place of habitual residence. Individual residents' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be withheld and remitted by withholding agents on a monthly basis or every time. If the withholding agent fails to withhold the tax, the taxpayer shall pay the tax to the competent tax authorities before June 30 of the following year. Owners of individual industrial and commercial households, investors of sole proprietorship enterprises, individual partners of partnership enterprises, individual contractors and tenants, and other individuals engaged in production and business activities shall apply for advance declaration and final settlement. Taxpayers shall, within 15 days after the end of each month or quarter, apply to the competent tax authorities in the place where the operation and management office is located for prepayment tax declaration. Before March 3 1 of the following year, the income shall be settled with the local competent tax authorities of the operation and management office. Where an individual resident obtains income from outside China, he/she shall file a tax return with the local competent tax authority of the place where he/she works and is employed in China within March 1 day of the following year to June 30. If there is no office or employer in China, tax returns shall be filed with the competent tax authorities at the place where the household registration is located or at the place of habitual residence in China. Taxable income obtained by non-resident individuals from the territory of China shall be withheld and remitted by withholding agents on a monthly basis or every time. Non-resident individuals under any of the following circumstances shall file tax returns:-If the withholding agent fails to withhold tax, non-resident individuals shall file tax returns with the tax authorities before June 30th of the following year. -Non-resident individuals who obtain income from wages and salaries from more than two places within the territory of China shall, within 15 days of the next month after obtaining the income, file tax returns with the local competent tax authorities at the place where one of the units is employed. Iii. Declaration Methods of Individual Income Tax Taxpayers can apply for tax declaration in various flexible ways, such as filing on the website of the local tax authorities, filing by mail, filing directly at the tax service hall of the local tax authorities, or filing in other ways that meet the requirements of the competent tax authorities. Information required for declaration: according to the income, tax payable, tax paid (deducted), tax credit (deducted) and tax payable (refunded) in a tax year, truthfully fill in and submit the Personal Income Tax Declaration Form (applicable to taxpayers with annual income of120,000 yuan or more), a copy of personal valid identity documents, and other relevant information required by the competent tax authorities. Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc. Information to be filled in when filing tax returns: generally, you only need to fill in personal basic information, annual income, tax payable, tax paid (deducted), tax credit and tax payable (refunded). Personal basic information includes name, ID card type and number, occupation, employer, habitual residence, effective contact address and postcode in China, and contact telephone number. In case of foreigners, in addition to the above contents, information such as nationality and date of arrival in China should also be filled in. Collection of tax returns: tax returns can be downloaded from the website of the tax bureau for free, or can be directly collected in the tax halls of local tax authorities for free. Obtaining the declaration of high-income earners through part-time: if you obtain wages and salaries from two or more places, you should choose and make a fixed declaration to the competent local tax authority where one of the units is located. The choice of tax reporting authority: First, if there is an employed unit, it shall report to the local competent local tax authority where the employed unit is located. Second, if there are two or more employers and employees, they should choose and report to the local competent local tax authorities. Third, if there are no employed units, and the annual income items include the income from the production and operation of individual industrial and commercial households or the income from the contracted operation and lease operation of enterprises and institutions, they shall report to the competent local tax authorities at one of the actual business locations. Fourth, if there is no office or employer in China, and there is no income from production or operation in the annual income items, it shall be reported to the local competent local tax authorities where the household registration is located. If you have a household registration in China, but the location of your household registration is inconsistent with your habitual residence in China, you should choose and report to the local competent local tax authority. If you have no household registration in China, you should report to the local tax authorities in charge of your habitual residence in China. According to the law, it can be known that the individual income tax return should fill in the month in which the income was obtained, the tax code determined by the competent tax authorities at the time of tax registration, and the taxpayer's identity card number.

Legal objectivity:

Law of the People's Republic of China on the Administration of Tax Collection Article 25 Taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials required by the tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and contents of the declaration determined by the tax authorities in accordance with the provisions of laws and administrative regulations. The withholding agent must truthfully submit the tax withholding and collecting report form and other relevant materials required by the tax authorities according to the actual needs according to the time limit and contents of the declaration determined by laws and administrative regulations or by the tax authorities.