Personal income tax payment process
1. Paying personal income tax requires the following basic information:
(1) Name of payee;
(2) I need to pay my ID number;
(three) the amount of wages payable each month;
(4) the month in which the payer should pay;
(5) The address and postal code of the payee.
2, do a good job of personal income tax declaration.
3. Submit the declaration form to the tax bureau, and the tax bureau will issue a general payment book.
4. Finally, go to the bank to pay taxes. After paying taxes for 3-5 days, you can issue a tax payment certificate.
Do I have to pay a late fee to pay personal income tax?
According to the provisions of Article 8 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax is paid by taxpayers and withheld and remitted by the units or individuals who pay the income. If the personal income exceeds the amount stipulated by the State Council, the taxpayer obtains wages and salaries from two or more places, or there is no withholding agent, and there are other circumstances stipulated by the State Council, the taxpayer shall file tax returns in accordance with state regulations. The withholding agent shall, in accordance with the provisions of the state, handle the declaration of full withholding of all employees.
Article 32 of the Law on the Administration of Tax Collection in People's Republic of China (PRC) stipulates that if a taxpayer fails to pay taxes within the prescribed time limit and a withholding agent fails to pay taxes within the prescribed time limit, the tax authorities shall, in addition to ordering him to pay taxes within the prescribed time limit, impose a late fee of 0.5% of the overdue tax on a daily basis from the date of paying taxes.
Article 52 stipulates that if a taxpayer or withholding agent fails to pay or underpays the tax due to the responsibility of the tax authorities, the tax authorities may require the taxpayer or withholding agent to pay back the tax within three years, but shall not charge a late fee.
If a taxpayer or withholding agent fails to pay or underpays the tax due to miscalculation and other reasons, the tax authorities may recover the tax and overdue fine within three years; Under special circumstances, the recruitment period can be extended to five years.
abstract
To sum up, individual income tax payers who declare themselves and have withholding agents should declare and pay taxes within the prescribed time limit. If the tax arrears are caused by the responsibility of the tax authorities, there is no need to levy late fees when paying taxes. If it is caused by the taxpayer himself or the withholding agent, a late fee will be levied at the same time as the tax payment.