1. Determine the tax liability: The tax liability of individual income tax is determined according to the individual's income. Taxpayers of individual income tax include natural persons, enterprises and institutions, individual industrial and commercial households, etc.

2. Calculation of tax payable: According to the tax law of individual income tax, the calculation method of personal income tax payable is: taxable income * tax rate-quick deduction.

3. Pay personal income tax: The tax payment period of personal income tax is from March/KLOC-0 to June 30 every year. Taxpayers can pay personal income tax through online banking, mobile banking, self-service tax payment terminals, tax bureau windows, etc.

4. Fill in the personal income tax return: Before paying personal income tax, taxpayers need to fill in the personal income tax return, which needs to fill in personal basic information, income, tax payable and other information.

5. Submit individual income tax returns: Individual income tax returns can be submitted to the tax bureau through online declaration and paper declaration.

6. Review and approval: The tax bureau will review and approve the individual income tax return, and the results will be notified to taxpayers by SMS, email, etc.

7. Repayment or tax refund: If it is found that personal income tax needs to be paid back as a result of verification, the taxpayer needs to pay back the tax within the prescribed time limit; If the tax refund is found as a result of verification, the tax bureau will return the tax refund to the taxpayer's bank account.

Applying for personal income tax exemption can be realized on the mobile phone, and there are the following steps:

1, open the mobile phone and install the personal income tax mobile APP；;

2. Open the personal income tax mobile APP software, find the interface of "Personal Center" and register;

3. Go back to the home page and find the deduction interface, and click in to perform the deduction operation.

To sum up, every taxpayer needs to pay personal income tax in accordance with the regulations. However, some eligible taxpayers can enjoy the agreed personal income tax reduction and exemption policy, which is also a support policy to support people's livelihood and encourage economic development.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 4

The following personal income shall be exempted from personal income tax:

(1) Bonuses in science, education, technology, culture, health, sports, environmental protection, etc. awarded by the provincial people's government, the State Council ministries and commissions, China People's Liberation Army units at or above the army level, and foreign organizations and international organizations;

(2) Interest on national debt and financial bonds issued by the state;

(3) Subsidies and allowances issued in accordance with the unified provisions of the state;

(four) welfare funds, pensions and relief funds;

(5) Insurance indemnity;

(six) demobilized soldiers, demobilization fees, pension;

(seven) in accordance with the unified provisions of the state to cadres and workers, resettlement fees, resignation fees, basic pension or retirement fees, retirement fees, retirement living allowance;

(8) Income from diplomatic representatives, consular officers and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;

(9) Income exempted from tax as stipulated in international conventions and agreements signed by the China government;

(ten) other tax-free income stipulated by the State Council.

The tenth tax exemption provisions in the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.