We know that personal income tax should be declared according to law, but now it can be declared online, which provides convenience for our life. Of course, some people may not know how to declare personal income tax online. 2. Click the "Resident Individual" option. 3. Continue to click "Tax Registration". 4. Finally, click the required option to download the personal income tax declaration template online. Then enter the information of the employees of the company and fill in the salary completely. Log in to the tax network, upload the template, and you can declare. Deadline is before 15 every month. Second, what should I do if my personal income tax is overdue? The treatment method of unpaid personal income tax is: 1. Need to go to the front desk of the tax bureau to make up the declaration and pay the late payment fee; 2. The materials carried include a copy of the tax registration certificate, the identity certificate of the agent, and the personal income tax return stamped with the official seal; 3. If a taxpayer or withholding agent fails to pay or remit the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of delay. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.25 (20 12), if the taxable amount and late payment fee on the tax payment certificate issued by the competent tax authorities are below 1 yuan, the taxable amount and late payment fee will be zero. Effective as of August 1 day, 1965. If the individual income tax fails to be declared within the time limit and the time is not long, 200 yuan will be fined. According to the provisions of the tax law, taxpayers have the obligation to declare on time and truthfully. According to the provisions of Article 25 of the Tax Administration Law, taxpayers must truthfully file tax returns, submit tax returns, financial and accounting statements and other tax payment materials that need to be submitted in accordance with the provisions of laws and administrative regulations or the time limit and content of filing determined by tax authorities in accordance with the provisions of laws and administrative regulations. Article 62 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that if a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, or a withholding agent fails to submit a tax withholding report and relevant information to the tax authorities within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed. According to the above regulations, if you fail to file tax returns within the prescribed time limit, the tax authorities may impose a fine of less than 2,000 yuan on your company; If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed. According to the tax payable and the estimated time, a late fee will be charged. If a taxpayer or withholding agent fails to pay or remit the tax within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of overdue. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.25 (20 12), if the taxable amount and late payment fee on the tax payment certificate issued by the competent tax authorities are below 1 yuan, the taxable amount and late payment fee will be zero. Three. Calculation Method of Individual Income Tax On August 3rd, 2006, the 5th meeting of the 13th NPC Standing Committee issued the Decision on Amending the Individual Income Tax Law of People's Republic of China (PRC), which increased the tax exemption from 3,500 yuan to 5,000 yuan. 20 1 1 1 monthly report 20 18 10 monthly tax, and the new fee standard of 5,000 yuan and the new tax rate table are applicable; The old expense standard of 3,500 yuan and the old tax rate table are still applicable to the tax return of 438+08+00 in September, 1965.

Legal objectivity:

Calculation of taxable income in Article 6 of the Individual Income Tax Law of People's Republic of China (PRC): (1) The comprehensive income of individual residents, after deducting expenses of 60,000 yuan from the income in each tax year, plus the balance after special additional deductions and other deductions determined according to law, is taxable income. (2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed. (3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses. (four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. (5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer. (6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time. Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.