(1) Direct (door-to-door) declaration method: taxpayers who have not implemented the tax unionpay network or entrusted to collect taxes can go to the competent national tax authorities to file tax returns themselves;
(2) Tax payment method through tax net: All individual time-deposit households who have paid value-added tax and consumption tax (reaching the threshold of value-added tax) in Dalian (except individual industrial and commercial households entrusted to establish accounts) can declare and pay taxes through tax net.
(3) the way to declare by mail;
(4) Other reporting methods.
What is the scope of personal income tax?
The collection scope of individual income tax includes:
1, income from wages and salaries, wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment;
2. Income from remuneration for labor services refers to income obtained by individuals from providing services such as design, laboratory testing, testing, medical treatment, law, accounting, decoration, installation, drawing, consultation, lectures, painting and calligraphy, sculpture, translation, film and television, audio recording, peer review, video recording, performance, advertising, exhibition, performance and technical services;
3. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. Pay attention to the income obtained by individuals from providing copyright use rights, excluding royalties;
4. Income from royalties, income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies;
5, operating income, including income from individual industrial and commercial households engaged in production and business activities; Investors of a sole proprietorship enterprise and individual partners of a partnership enterprise obtain income from the production and operation of a sole proprietorship enterprise or partnership enterprise registered in China; Income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law; Income obtained by individuals from contracting, leasing, subcontracting and subletting enterprises and institutions, and income obtained by individuals from other production and business activities;
6. Income from interest, dividends and bonuses, income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
7, property rental income, personal rental of real estate, machinery and equipment, travel and other property income;
8. Income from property transfer, income from personal transfer of securities, equity, partnership property share, real estate, machinery and equipment, vehicles, boats and other property;
9 accidental income, personal winning, winning, winning lottery and other accidental income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Detailed Rules for the Implementation of the Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 38 The tax authorities shall strengthen the administration of tax collection and establish a sound responsibility system.
The tax authorities shall determine the tax collection method in accordance with the principles of ensuring the timely and full storage of state taxes, facilitating taxpayers and reducing tax costs.
The tax authorities shall strengthen the administration of taxpayers' export tax rebates, and the specific administrative measures shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) in conjunction with the relevant departments of the State Council.