To declare personal income tax, enterprises that open online declaration can directly file tax returns online, and those that do not open online declaration can be divided into "floppy disk declaration" and "tabulation declaration". The floppy disk declaration is to download the tax declaration software from the website designated by the tax bureau, and then input the relevant tax declaration information as required, and send it to the floppy disk or USB flash drive for submission to the tax bureau. Form declaration is to fill in the personal income tax form by hand and submit it to the tax bureau. If you declare tax online, you can declare tax directly from the software, and then collect the declaration receipt and payment receipt later, which proves that you have successfully declared tax payment, and the payment receipt can be used as the original voucher for bookkeeping. If it is a manual declaration, the tax will be declared in the collection hall of the tax bureau. After the tax payment voucher is printed by the tax bureau, the receipt will be used as the original voucher for bookkeeping.

Legal objectivity:

Article 13 of the Individual Income Tax Law of People's Republic of China (PRC), if a taxpayer obtains taxable income and has no withholding agent, he shall file a tax return with the tax authorities and pay the tax within 15 days of the next month after obtaining the income. If the 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; If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit. Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year. Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month. Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.