By default, all withholding units in the Golden Tax Phase III system should withhold individual income tax in detail. Under special circumstances (such as this case), listed companies can request the competent authorities to increase the withholding declaration method to the summary method after going online on July 1, and fill out the Personal Income Tax Withholding Report Form to handle the summary declaration of this part of the tax at home after the increase.

From July 20 16 1 day, Xiamen tax authorities will launch the Golden Tax Phase III tax management system as a supporting software. At that time, most withholding units should use the Golden Tax Phase III personal income tax withholding software to apply for individual income tax withholding and declaration online.

Extended data:

The following personal income tax cannot be declared by personal income tax withholding software:

(1) Personal income tax payable in the form of regular quota (double quota) or regular quota (single quota);

(2) Individual income tax payable by individual industrial and commercial households of individual investors in sole proprietorship and partnership enterprises (the wage income of employees in sole proprietorship and partnership enterprises can be declared by the golden tax three-phase personal income tax withholding software);

(3) Various declarations in the case of individual self-declaration: for example, multiple self-declaration of income, annual self-declaration of taxpayers with annual income of120,000 yuan or more, etc.

In the above circumstances, the taxpayer's annual self-declaration of middle-aged income above 1 20,000 yuan in points (1), (2) and (3) is still handled through our website (/), while others need to be handled at the competent tax authorities.

Baidu Encyclopedia-Tax Control System