Personal income tax is one of the common taxes, which can be said to be paid by everyone in China. So what is the way to declare personal income tax? There are two ways to declare personal income tax: through withholding agents and self-declaration in the year of comprehensive income. 1. What is the reporting method of individual income tax? (1) I declare tax directly. (2) Entrust others to declare and pay taxes. (3) mail the declaration form. If tax returns are filed by post, the postmark of the mailing place shall be the actual date of filing. The last day of the tax payment period is a legal holiday, and the day after the holiday is the last day of the tax payment period. Taxpayers who have real difficulties and are unable to file tax returns on time may postpone the filing with the approval of the competent tax authorities. Second, the individual income tax 1 tax steps. Is your company's tax declaration online or manually? 1- 1. If you declare online, you can declare the tax directly from the software, and then you will receive the declaration receipt and payment receipt, which proves that you have declared the tax payment successfully, and the payment receipt can be used as the original voucher for bookkeeping. 1-2. If the declaration is made manually, the tax shall be declared in the collection hall of the tax bureau. After the tax payment voucher is printed by the tax bureau, it will be deducted by the tax paying bank, and the receipt will be used as the original voucher for bookkeeping. There are two kinds of personal income tax you mentioned. 2- 1. If an enterprise opens online declaration, it can declare tax directly online and receive the payment voucher for declaration later. 2-2. Enterprises that do not open online declaration are divided into "floppy disk declaration" and "tabulation declaration". The floppy disk declaration is to download a tax adjustment declaration software from the website designated by the tax bureau, and then enter the relevant tax adjustment declaration information as required, and send it to the floppy disk or USB flash drive to submit it to the tax bureau. Form declaration is to fill in the personal income tax form by hand and hand it over to the tax bureau. Third, the choice of reporting tax authorities First of all, if there is an employed unit, it should be reported to the local competent tax authorities where the employed unit is located. Second, if there are two or more employers and employees, they should choose and report to the local competent local tax authorities. Third, if there are no employees, and the annual income items include the income from the production and operation of individual industrial and commercial households or the income from contracted operation and lease operation of enterprises and institutions, they shall be reported to the competent local tax authorities in one of the actual places of operation. Fourth, if there are no offices or employers in China, and there is no income from production or operation in the annual income items, they shall report to the local competent tax authorities where their household registration is located. If you have a household registration in China, but the location of your household registration is inconsistent with your habitual residence in China, you should choose and report to the local competent local tax authorities. If you have no household registration in China, you should report to the local tax authorities in charge of your habitual residence in China.
Legal objectivity:
Individual Income Tax Law of the People's Republic of China
Article 11
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis;
If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time;
If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.
Individual Income Tax Law of the People's Republic of China
Article 11
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis;
If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time;
If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.