Other deductions in the Personal Income Tax Law include personal payments for enterprise annuities and occupational annuities that comply with national regulations, personal purchases of commercial health insurance and tax-deferred commercial pension insurance that comply with national regulations, and Other items that can be deducted as stipulated by the State Council.

Enterprise annuity and occupational annuity are a kind of enterprise welfare, which are entrusted by the enterprise to a specialized agency and paid by individuals voluntarily, and are not compulsory by the state. Enterprise annuities and occupational annuities are more flexible than basic pensions. In addition to regular pensions, you can also receive them in one lump sum, which can be used to make down payments, education funds, pension supplements, etc.

Personal income tax declaration materials:

1. Personal identity certificate: including ID card, household register and other valid identity certificate materials;

2. Taxpayer’s income Proof: including relevant certificates of wages, labor remuneration, manuscript fees, royalties and other income, such as salary income certificate, labor remuneration income certificate, business license of individual industrial and commercial households, invoices, etc.;

3. Tax payment Person’s deduction certificates: including relevant certificates for children’s education, housing loans, elderly care and other expenditures, such as children’s education expense invoices, housing loan interest certificates, elderly support certificates, etc.;

4. Taxpayer’s bank Account information: Personal bank account information is required to declare tax refunds or pay taxes;

5. Other relevant supporting materials: such as pension insurance, medical insurance and other social security payment certificates, donation certificates, etc.

To sum up, the personal income tax declaration operation process may vary depending on regions, policies and other factors. Before specific operations, you can check the relevant regulations on the local tax bureau website, or consult the local tax bureau staff.

Legal basis:

Article 11 of the "Individual Income Tax Law of the People's Republic of China"

Comprehensive income obtained by resident individuals shall be calculated on an annual basis. Income tax; if there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis; if it is necessary to handle settlement and settlement, the tax shall be paid between March 1st and June 30th of the following year in which the income is obtained. Handle settlement and settlement within the day. The withholding and prepayment measures shall be formulated by the taxation department of the State Council.

If a resident individual provides special additional deduction information to the withholding agent, the withholding agent shall deduct the tax in accordance with the regulations when withholding the tax on a monthly basis and shall not refuse.

If a non-resident individual obtains income from wages, salaries, labor remuneration, author remuneration and royalties, and there is a withholding agent, the withholding agent shall withhold and pay it on a monthly or per-time basis. Taxes will not be settled and settled.

Article 12

When a taxpayer obtains business income, personal income tax is calculated on an annual basis. The taxpayer shall submit a tax return to the tax authority within 15 days after the end of each month or quarter. , and prepay taxes; complete the final settlement before March 31 of the year following when the income is obtained.

Income from interest, dividends, bonuses, income from property leasing, income from property transfer and incidental income shall be calculated on a monthly or per-time basis. If there is a withholding agent, the withholding agent shall Withhold and pay taxes monthly or on a per-time basis.