1. Open the natural person tax management system, select your own enterprise, and click Enter;
2. After entering the natural person tax management system interface, click on the comprehensive income declaration;
3. Jump to the page, find the normal wage income, and click the back to fill in;
4. After entering the reporting interface, select Generate Zero Wage Record, and then click Generate Data Now;
5. After the data is generated, the generated salary of a certain year and month will pop up on the page, and click OK;
6. After confirmation, you can see that there is a payroll with zero tax rate. Click send declaration form.
Contents of individual income tax:
1, salary income;
2. Income from the production and operation of individual industrial and commercial households;
3. Income from contracted operation and lease operation of enterprises and institutions;
4. Income from remuneration for labor services;
5. remuneration income;
6. Royalty income;
7. Income from interest, dividends and bonuses;
8. Property rental income;
9. Income from property transfer;
10, accidental income.
To sum up, zero personal income tax declaration, find official website, the local taxation bureau, download the personal income tax declaration form for wages and salaries on the website, fill in the tax declaration form according to the relevant contents, click Save after filling in the declaration form, click the withholding personal income tax module, and upload the completed tax declaration form.
Legal basis:
"People's Republic of China (PRC) tax collection and management law implementation rules" thirteenth.
Withholding agents shall, within 30 days from the date of withholding obligations, apply to the local competent tax authorities for tax withholding registration and obtain a tax withholding registration certificate; For withholding agents who have already gone through tax registration, the tax authorities can only register withholding matters on their tax registration certificates, and no longer issue tax registration certificates for withholding.