Yes, it must be declared. Because the full declaration of all employees is now implemented, regardless of whether the exemption amount is exceeded, the income must be declared. If it is not declared in the current period, it will produce overdue data, and it is necessary to make a supplementary declaration to the competent tax authorities. According to the tax to be paid, a late fee of five ten thousandths will be charged every day. Personal income tax is the general name of legal norms to adjust the social relations between tax authorities and natural persons (residents and non-residents) in the process of collecting and managing personal income tax. Taxpayers of individual income tax include both residents who pay taxes in a respectful manner and non-residents who pay taxes. Resident taxpayers have the obligation to pay taxes completely, and must pay individual income tax on all their income from inside and outside China; Non-resident taxpayers pay individual income tax only on their income derived from China.

Legal basis:

Law of the People's Republic of China on the Administration of Tax Collection

Article 3 The levying and ceasing of taxes, as well as the reduction, exemption, refund and supplementary payment of taxes, shall be implemented in accordance with the provisions of the laws and regulations; Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of the policies and regulations on Buhuaifeng formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

Article 8 Taxpayers and withholding agents have the right to know the provisions of national tax laws and administrative regulations and the information related to tax payment procedures from the tax authorities. Taxpayers and withholding agents have the right to ask the tax authorities to keep their information confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential according to law. Taxpayers have the right to apply for tax reduction, exemption and refund according to law. Taxpayers and withholding agents have the right to state the decisions made by the tax authorities, defend oneself; Enjoy the right to apply for administrative reconsideration, bring an administrative lawsuit and claim state compensation according to law. Taxpayers and withholding agents have the right to sue and report violations of laws and regulations by tax authorities and tax personnel.

Derivative problem:

How to declare personal income tax

The methods of individual income tax declaration include data message, mail, etc., and can also be declared directly to the competent tax authorities, or in other ways that meet the requirements of the competent tax authorities. In order to facilitate taxpayers to fill in the special additional deduction information, the country has specially launched the personal income tax APP, which has opened the special additional deduction function of personal income tax, and taxpayers can declare directly on the APP, which provides convenience for taxpayers. Personal income tax is the general name of legal norms to adjust the social relations between tax authorities and natural persons (residents and non-residents) in the process of collecting and managing personal income tax. Taxpayers of individual income tax include both resident taxpayers and non-resident taxpayers