For the final settlement of personal income tax, taxpayers need to declare and pay according to the prescribed time and procedures, otherwise they will face fines and late fees. At the same time, taxpayers also need to prepare relevant tax payment certificates, income certificates and other materials in order to declare final settlement. It is suggested that taxpayers should know and declare the settlement and payment of personal income tax in time according to their own situation and actual needs to avoid unnecessary risks and losses.

Personal settlement method is as follows:

1. Self-service declaration: individuals can declare personal income tax settlement through self-service declaration platforms such as State Taxation Administration of The People's Republic of China website or mobile APP. Need to provide relevant personal information and proof of income, fill in the tax return form and submit the application materials;

2. Entrusted agent: individuals can entrust tax agencies, accounting firms and other professional institutions to declare the final settlement. According to the information and materials provided by individuals, the agency fills in the tax return and makes the final declaration of settlement and payment;

3. On-site handling: individuals can go to the local tax authorities for on-site settlement and payment declaration. Relevant personal certificates and income certificates need to be provided, and the tax officials will help fill in the tax return and make the final settlement declaration.

To sum up, it is necessary to prepare relevant certificates and income certificates in advance, fill in accurate tax returns and pay personal income tax in accordance with the prescribed tax payment methods when making personal settlement and payment declarations. At the same time, we should pay attention to the relevant policies and notices of State Taxation Administration of The People's Republic of China, and know the specific requirements and regulations of final settlement in time.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" article 1.

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.