Legal analysis: Henan online tax bureau can realize "one-stop service" for tax-related business, and the declaration and payment of value-added tax is one of the important matters. 1. Then, open the "online tax bureau"; 2. The system automatically identifies the taxpayer identification number, enters the digital certificate password, and clicks "Login"; 3. Select the digital certificate used in the list, and then enter the certificate password. The default is "111"; 4. Click "Online Tax Return". Because different companies offer different businesses, the content pages displayed on this page are different.

Legal basis: Individual Income Tax Law of People's Republic of China (PRC).

Article 2 Individual income tax shall be paid on the income of the following individuals:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.

Article 8 Under any of the following circumstances, the tax authorities have the right to make reasonable tax adjustments:

(a) business dealings between individuals and their related parties do not conform to the principle of independent transactions, and the tax payable by individuals or their related parties is reduced without justifiable reasons;

(2) Enterprises controlled by individual residents, or enterprises established in countries (regions) where the actual tax burden controlled by individual residents is obviously low, do not distribute or reduce the profits belonging to individual residents without reasonable business needs;

(three) individuals obtain improper tax benefits by implementing other arrangements that have no reasonable commercial purpose.

The tax authorities shall make tax adjustments in accordance with the provisions of the preceding paragraph, and if it is necessary to pay back taxes, they shall pay back taxes and collect interest according to law.