Legal subjectivity:

Taxation is the country’s financial source and the country’s economic pillar. China has a personal income tax law, so as long as people have income and income, they should pay it reasonably and legally. Tax. 1. How to fill in the personal income tax declaration. In order to facilitate taxpayers to declare personal income tax deductions, the State Administration of Taxation has released an APP called "Personal Income Tax". You can search and download it in the mobile application mall to declare. Entering the home page of the APP, you can see the declaration portal for the six deductible items. Taxpayers can declare under the corresponding deduction items according to their actual situation. Before entering the application, you will be prompted with various information that needs to be prepared, and then you can fill it out according to the operation steps. However, when filling in the "Declaration Method" on the last page, the applicant needs to choose the declaration method. There are two ways to declare: through the withholding agent or by self-reporting for the comprehensive income year. According to the official explanation on the APP, if the declaration is made through a withholding agent, when the withholding agent handles the personal income tax withholding and prepayment declaration for you, the special additional deduction information you submitted this time must be downloaded in advance; if the comprehensive income is declared by yourself in the year, The special additional deduction information submitted this time can be deducted before tax in the annual self-declaration of comprehensive income. Regarding this explanation, some friends still have doubts. How to choose the method of personal income tax declaration? Should it be declared through a withholding agent or self-declared in the comprehensive income year? To put it simply, choosing to declare through the withholding agent means withholding through the company, which is suitable for office workers. After selecting this option, the company will obtain your declaration information and help you declare and withhold for you. There is no need to do it again at the end of the year. Accounting and reporting are easier for office workers. If you choose to declare through a withholding agent, you need to confirm that the withholding agent is the full name of the unit. If there is no information about the current unit, you need to add it and enter the social credit code of the unit. This social credit code can be obtained through the national enterprise credit Information disclosure system query. Although your declaration information obtained by the unit has been desensitized, some friends do not want the unit to know your specific declaration items, so they can also choose to declare their comprehensive income by themselves in the year. There are also some people with flexible employment, or taxpayers who do not have a fixed unit to pay fixed wages, or pay them in other forms. It is also recommended that they choose to declare their comprehensive income by themselves in the year-end accounting and withhold it at the end of the year. 2. How to calculate personal tax. The "threshold" is determined to be 5,000 yuan per month. The new personal income tax law stipulates that the comprehensive income of a resident individual shall be the taxable income based on the balance of the income in each tax year minus expenses of 60,000 yuan, special deductions, special additional deductions and other deductions determined in accordance with the law. Amount of personal income tax payable = taxable income * taxable income Comprehensive income minus the following expenses is taxable income: 1. Basic deduction of 5,000 yuan 2. Personal basic pension insurance, personal medical insurance, unemployment insurance, housing Special deduction items such as provident fund 3. Other deduction items determined by law such as personal purchase of commercial health insurance 4. Children’s education, continuing education, serious illness medical treatment, housing loan interest or housing rent, elderly care and other expenses. 3. What will happen if you don’t declare personal income tax? It is illegal to not declare personal income tax. 1. Anyone who refuses to pay taxes by means of violence or threats is tax resistance. In addition to having the tax authorities recover the taxes he refuses to pay and late payment fees, he will also be held criminally responsible in accordance with the law. If the circumstances are minor and do not constitute a crime, the tax authorities will recover the taxes and late payment fees that the person refuses to pay, and impose a fine of not less than one time but not more than five times the amount of the tax that he refuses to pay. 2. If a taxpayer or withholding agent fails to pay or underpays the tax payable or reimbursable within the prescribed period, and is ordered by the tax authority to pay within a time limit, but fails to pay within the time limit, the tax authority shall not make the payment in accordance with Article 40 of this Law. In addition to taking enforcement measures to recover the taxes that are not paid or underpaid, a fine of not less than 50% but not more than five times the amount of the taxes that are not paid or underpaid may be imposed. 3. If the withholding agent should have withheld but not withheld or receivable but failed to collect the tax, the tax authorities shall recover the tax from the taxpayer, and the withholding agent shall impose a % of the tax that should have been withheld but not withheld or receivable and uncollected. A fine of not less than 50 years but not more than three times. 4. If a taxpayer or withholding agent evades, refuses or otherwise obstructs the tax authority's inspection, the tax authority shall order him to make corrections and may impose a fine of not more than 10,000 yuan; if the circumstances are serious, he shall be fined not less than 10,000 yuan but not more than 50,000 yuan. fine. Hope the above content will be helpful. Legal objectivity:

Article 13 of the "Individual Income Tax Law of the People's Republic of China" If a taxpayer obtains taxable income without a withholding agent, he shall report it to the taxpayer within the fifteenth day of the month following the month in which the income is obtained. Tax returns are filed with the tax authorities and taxes are paid. If a taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year in which the income is obtained; if the tax authority notifies a time limit for payment, the taxpayer shall pay according to the time limit. taxes. Resident individuals who obtain income from outside China must declare and pay taxes between March 1st and June 30th of the following year in which they obtain the income. Non-resident individuals who obtain wages and salaries from more than two places in China must declare and pay taxes within the 15th day of the month following the month in which they obtain the income. If a taxpayer cancels his or her Chinese household registration due to emigrating overseas, he or she must handle tax settlement before canceling his or her Chinese household registration.