Individual residents who obtain comprehensive income shall make final settlement within March 1st to June 30th of the following year; Taxpayers shall settle their business income before March 31 of the following year.
legal ground
According to Article 11 of the Individual Income Tax Law of the People's Republic of China, if an individual resident obtains comprehensive income and the individual income tax is calculated on an annual basis, the withholding agent shall withhold the advance tax on a monthly basis or every time, and if it needs to be settled, it shall be settled within March 1 to June 30 of the next year after the income is obtained. The measures for withholding and prepayment shall be formulated by the competent tax authorities of the State Council.
An enterprise shall, within five months from the end of the year, submit an annual enterprise income tax return to the tax authorities to settle the tax refund payable.
It refers to the taxpayer's act of calculating the annual taxable income and determining the amount to be supplemented or refunded for the year according to the monthly or quarterly income tax paid in advance, filling in the annual enterprise income tax, filing the annual enterprise income tax return with the competent tax authorities, providing relevant information required by the tax authorities and settling the annual enterprise income tax within the specified period after the end of the tax year.
According to the third paragraph of Article 11 of the Individual Income Tax Law: "Non-resident individuals who receive income from wages, salaries, remuneration for labor services, remuneration for manuscripts and royalties, if there is a withholding agent, shall withhold and pay taxes on a monthly basis or every time, without going through the final settlement."
Article 10, Paragraph 1, Item 1: "In any of the following circumstances, the taxpayer shall file a tax return according to law: the comprehensive income needs to be settled and settled". The scope of settlement and settlement is mainly for the individual residents to obtain comprehensive income, that is, income from wages, salaries, remuneration for labor services, royalties and royalties.
The deadline is May 3 1 day every year.
How to settle personal income tax?
Personal income tax settlement and payment process According to Article 11 of the Individual Income Tax Law of the People's Republic of China, individual income tax is calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; Where it is necessary to settle accounts, it shall be settled within March 1 to June 30 of the following year after the income is obtained. The measures for withholding and prepayment shall be formulated by the competent tax authorities of the State Council.
The final settlement of individual income tax needs to be declared on the tax bureau's website. Fill in the declaration form according to your personal income and declare it according to personal income tax.
Taxpayers who need to make final settlement shall file tax returns with the local competent tax authorities within March/KLOC-0 to June 30 of the following year, and submit the Annual Individual Income Tax Return.
1, online declaration: personal income tax APP and natural person electronic tax bureau WEB, both of which are released by State Taxation Administration of The People's Republic of China, so you can use them safely and get a faster tax refund!
2. Mail declaration: It is necessary to send the completed Annual Individual Income Tax Return and other materials to the designated tax authorities.
3. Tax service hall declaration: Compared with the traditional way, you should also fill in the tax declaration form and bring your valid ID card to the tax service hall or special area of the competent tax authority for declaration.