Legal analysis: Individuals can go to the tax bureau to pay personal income tax. If there is a taxpayer, the taxpayer will withhold and pay the tax on a monthly or per-time basis. Usually the employer Handle tax payment business as a taxpayer. If there is no taxpayer, a tax return shall be submitted to the tax authorities within the 15th day of the month following the month in which the income is obtained.

Legal basis: "Personal Income Tax Law of the People's Republic of China" Article 11 When resident individuals obtain comprehensive income, personal income tax is calculated on an annual basis; if there is a withholding agent, the withholding agent shall Taxes are withheld and paid on a monthly or per-time basis; if final settlement is required, the final settlement must be made between March 1 and June 30 of the following year when the income is obtained. The withholding and prepayment measures shall be formulated by the taxation department of the State Council.

If a resident individual provides special additional deduction information to the withholding agent, the withholding agent shall deduct the tax in accordance with the regulations when withholding the tax on a monthly basis and shall not refuse. If a non-resident individual obtains income from wages, salaries, remuneration for labor services, income from author remuneration and income from royalties, and there is a withholding agent, the withholding agent shall withhold and remit taxes on a monthly or per-time basis, and no settlement shall be made. Pay off.