I. Inquiry method of individual income tax 1: On-site inquiry
To inquire about personal income tax, you should bring the original and copy of your second-generation ID card to any local tax bureau for inquiry. You only need to fill in the application form and do not need to pay. If you need to entrust others to inquire, you should write a power of attorney and bring the original and copy of the ID cards of both parties.
Second, personal income tax inquiry method two: online inquiry (taking Beijing as an example)
1, Beijing Local Taxation Bureau personal tax basic information registration page (basic information registration is required before query)
The basic information of the company needs to be inquired with the human resources department of the company, and the registration is successful if the contents marked with * are filled.
2. For "identity verification", I need to go to any local taxation bureau in Beijing for verification (free service), and then I can log in and inquire at any time. If it is not approved, it cannot be queried even if the registration is successful.
(a), the query content
Taxpayers can query the information of withholding and remitting units for individual income tax declaration through the Internet.
(2), query conditions
The identity information has been approved, that is, it has been approved by the tax authorities with my valid license, and the identity information has been filled in completely, that is, the information registration has been completed in the "Personal Basic Information Management" system.
(3), the query steps
1, log on to the website of personal income tax service management information system;
2. Click the "Personal Tax Information Inquiry" module to enter the "Personal Tax Information Inquiry" page, and click Enter;
3. Select the license type, enter the license number, password and verification code, and click "Login";
4. After successful login, the "Tax Information Query" page appears, and you can select the year to query.
III. Individual income tax
It is the general name of legal norms that adjust the social relations between tax authorities and natural persons (residents and non-residents) in the process of collecting and managing personal income tax. Taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayers pay individual income tax only on their income derived from China.
Fourth, the collection method
1, tax object
Legal object
Taxpayers of personal income tax in China are those who have income from living in China, and individuals who have income from China without living in China, including domestic citizens of China, foreigners who have income from China and compatriots from Hong Kong, Macao and Taiwan.
Resident taxpayer
An individual who has a domicile in China or has lived in China for 1 year without a domicile is a taxpayer of residents, and should bear unlimited tax obligations, that is, pay personal income tax according to law on his income obtained inside and outside China.
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 taxpayers, bear limited tax obligations, and pay individual income tax according to law only on their income obtained from China.
List of whether or not to levy personal income tax on income obtained by foreigners in China
2. Contents of taxation
Income from wages and salaries
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment. That is to say, the income obtained by individuals, as long as it is related to their positions and employment, regardless of their unit's capital expenditure channels or in the form of cash, physical objects, securities, etc., are all taxable objects of wages and salaries.
Income from production and operation of individual industrial and commercial households
The income from the production and operation of individual industrial and commercial households includes four aspects:
(1) Income from the production and operation of urban and rural individual industrial and commercial households approved by the administrative department for industry and commerce to start business and obtain business licenses, engaged in industry, handicrafts, construction, transportation, commerce, catering, service, repair and other industries.
(2) Income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in school running, medical care, consulting and other paid service activities.
(3) Income derived by other individuals from individual industrial and commercial production and operation means income derived by individuals from their temporary production and operation activities.
(4) Taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
Income from contracted operation and leased operation of enterprises and institutions
The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income in the nature of wages and salaries obtained by individuals on a monthly or hourly basis.
The above is the relevant knowledge I have compiled for you, and I believe you have a general understanding of it through the above knowledge.