1. Where can I apply for self-declaration of annual income of more than 120,000 yuan?

(1) If you have an employer or employer in China, you must report to the tax authority in charge of the place where you are employed or employed.

(2) If you have two or more units working or employed in China, you must choose and report to the tax authority in charge of where one of the units is located.

(3) There is no position or employer in China, and the annual income items include income from production and operation of individual industrial and commercial households or income from contracting and leasing operations of enterprises and institutions (hereinafter collectively referred to as production, business income), declare to the tax authority in charge of one of the places where the actual business is located.

(4) If you have no position or employer in China and no production or business income in your annual income items, you must report to the tax authority in charge of your place of residence. If you have a household registration in China, but the place of household registration is inconsistent with the place of habitual residence in China, you must choose and report to the competent tax authority in one of the places. If you do not have a household registration in China, you must report to the tax authority in charge of your place of habitual residence in China.

For the office location of the competent tax authority, please check the "Tax Processing Time" column under the "Online Tax Processing" on the Jiangsu Provincial Local Taxation Bureau website.

Example 3: Mr. Huang works for Real Estate Company A, and he also uses his spare time to provide some labor services to other units. His annual income exceeds 120,000. Mr. Huang should report to the supervisor of the location of Real Estate Company A. Local tax authorities make the declaration.

2. How to go to the tax service office to complete the self-declaration procedures?

When you declare, you need to prepare data such as annual income by item and taxes paid, as well as the original valid identity document of yourself (if you entrust someone else to declare on your behalf, you must bring the valid identity documents of the taxpayer and the entruster, and the entrustment document) Agreement), follow the following steps to declare:

(1) Obtain the "Natural Person Basic Information Collection (Maintenance) Form" and "Personal Income Tax Return" (applicable to annual income of 120,000 yuan) at the tax service office (Declaration by taxpayers above)";

(2) After completing the filling, submit it to the staff of the Tax Service Department;

(3) Receive the declaration form stamped by the local tax authority Reply receipt;

(4) If you need to pay back taxes, pay the tax back and receive a tax payment certificate (see Article 8 of this guide for details).

Personal valid identity documents mainly include resident identity cards of Chinese citizens, passports of overseas Chinese and foreigners, home return certificates of compatriots from Hong Kong, Macao and Taiwan, and military identity documents of the Chinese People's Liberation Army, etc.

3. How to handle self-declaration procedures online?

If you have already collected basic information from the competent tax authorities, and this declaration does not involve tax payment or refund, you can follow the following steps to apply for online declaration:

(1) Log in (), click "Tax Declaration" to enter the natural person declaration window;

(2) Log in to the natural person declaration window and enter the taxpayer's ID number (or registration number) and login password;

(3) Maintain and confirm that the contents of the "Collection (Maintenance) Form of Basic Information of Natural Persons" are correct;

(4) Click "Annual Declaration" and fill out the "Personal Income Tax Return Form" online (applicable to Taxpayers with an annual income of more than 120,000 yuan shall declare)”;

(5) Submit the declaration form to complete this declaration.

Note: Taxpayers who have not collected basic information, or whose basic information has changed, or who are involved in tax repayment or refund, need to go to the tax service hall of the competent tax authority to make a tax declaration.

4. What information should be submitted when making a self-declaration?

You need to truthfully fill in and submit the "Personal Form" based on your income, tax payable, tax paid (deducted), tax credit (deducted), tax payable (refund), etc. in a tax year. Income tax return form (applicable to taxpayers with an annual income of more than 120,000 yuan)" and a copy of a valid personal identity document.

5. What should I do if I need to pay back taxes?

(1) Cash payment: Pay tax directly at the tax service hall and receive a tax payment certificate;

(2) POS card swiping: use "card swiping transfer" The method is to pay the tax at the tax service hall and receive the tax payment certificate;

(3) Designated account tax deduction: After declaring tax online and deducting tax through the designated account, you can go to the competent tax authority to receive the tax payment certificate or print it online Deduction voucher;

Currently, except for the authorized entrusting unit to declare as an agent, the tax deduction function can be supported in designated accounts. The other individuals who need to pay taxes do not yet support the tax deduction function in designated accounts.

6. Can I entrust others to handle the declaration?

You can entrust an intermediary with tax agency qualifications or someone else to handle the tax declaration on your behalf. At present, the main method is that the taxpayer authorizes the employer to declare to the competent tax authority on behalf of the taxpayer, and it can be processed online.

7. Are there any auxiliary reporting tools to make the reporting work easier?

We have developed an auxiliary software for self-declaration of personal income tax with an annual income of more than 120,000 yuan. Please click to download and use it.

This software can automatically generate a "Personal Income Tax Return" based on the personal income tax data that your unit has withheld and declared this year and the data reported this time. After you check it is correct, upload it and submit it through the online tax service hall. Complete the declaration (Note: You must first collect basic information at the physical tax service hall and obtain the online tax service hall login password. Those who made self-declaration of personal income tax for New Year income of more than 120,000 yuan in previous years can use it directly).

8. What are the legal responsibilities for failure to declare on time?

If a taxpayer with an annual income of more than 120,000 yuan fails to file a tax return within the tax return period, according to the provisions of Article 62 of the "Tax Collection and Management Law", the tax authorities will order him to make corrections within a time limit. A fine of not more than 2,000 yuan may be imposed; if the circumstances are serious, a fine of not less than 2,000 yuan but not more than 10,000 yuan may be imposed. In addition, in accordance with the provisions of Article 64, Paragraph 2 of the Tax Collection and Administration Law, if a taxpayer fails to file a tax return and therefore fails to pay or underpays taxes, the tax authorities shall recover the tax due. Taxes, late payment fees, and fines of not less than 50% but not more than five times the amount of tax not paid or underpaid.