The declaration process of individual income tax is still very easy to operate, as follows: 1. Before paying wages, calculate employees' wages and tax payable. 2. According to the employee's taxable information, make a comprehensive declaration on the local tax website. 3. After completing the declaration, print the bill of payment (go to the bank to pay). 4. declare personal income tax in detail. 5. Check whether the detailed declaration is successful (whether the total amount is consistent with the payment amount). According to the current tax policy, there are two situations in which enterprises withhold and remit employees' personal income tax for tax authorities: 1, personal income tax is borne by employees themselves, and enterprises only have the obligation to withhold and remit; 2. The enterprise not only undertakes the personal income tax of employees, but also undertakes the obligation of withholding and remitting. The latter situation can be divided into fixed tax burden, full tax burden and tax burden according to a certain proportion.