1. Personal Income Tax Filling and Declaration Process 2020

Download the software "Natural Person Tax Management System Withholding Client" from the official website of the local tax authority;

In Install on your computer.

Enter the basic information of the withholding unit. Follow the prompts to enter the company code, real-name authenticated personnel (declaration operators) information, set a login password, and then log in to the software.

Carry out "personnel information collection" and complete the entry of basic personal information of employees of the unit.

You can enter the information one by one, or you can download the import template, fill in the template and then import it into the software in batches.

Entering income and tax withholding data. General daily operations are carried out through the "Withholding Income Tax Report Form", which can be entered one by one or imported in batches.

After the declaration data is entered and saved, you can click "Declaration Form Submission", select the declaration form to be submitted, click "Send Declaration", then click "Next, Tax Payment", and click Just prompt to complete the operation.

II. Payment method of personal income tax

In accordance with the provisions of Article 9 of the Personal Income Tax Law and Article 36 of the Implementation Regulations of the Personal Income Tax Law, taxpayers must pay taxes from two places within China or If wages and salaries are obtained from two or more places, the local tax authority in charge of one of the places where the employer is employed should choose and file a self-tax declaration within the 15th day of the month following the month in which the income is obtained.

Fill out the "Personal Income Tax Return for Wage and Salary Income from Two or More Places" when filing. After combining the wages and salaries obtained from various places, the tax payable is calculated according to the tax rate stipulated in the tax law. After the individual tax is withheld and paid when it is sent to the unit for distribution, the individual tax is paid for self-declaration.

For taxpayers’ wages and salaries, the taxable income shall be the balance after deducting RMB 5,000 in expenses, special deductions, and other deductions determined in accordance with the law from the monthly income. The taxable income shall be determined in accordance with the personal income tax rate table. (Applicable to comprehensive income) Taxes are calculated and paid on a monthly basis, and additional deductions are no longer deducted.

Legal Basis

"Individual Income Tax Law of the People's Republic of China"

Article 9 Personal income tax is based on the income earner, and the income is paid with The entity or individual is the withholding agent.

If the taxpayer has a Chinese citizen identity number, the Chinese citizen identity number will be used as the taxpayer identification number; if the taxpayer does not have a Chinese citizen identity number, the tax authority will assign the taxpayer identification number. When a withholding agent withholds taxes, the taxpayer shall provide the taxpayer identification number to the withholding agent.