The payment method of individual income tax is as follows: 1. If there is a withholding agent, the withholding agent shall pay the tax in advance on a monthly basis or every time; 2. Taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; 3. If there is no withholding agent, it shall submit a tax return to the tax authorities within 15 days after obtaining the income and pay the tax.

legal ground

Article 11 of the Individual Income Tax Law of People's Republic of China (PRC) * * * Individual residents who obtain comprehensive income shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Article 12 After obtaining business income, taxpayers shall calculate individual income tax on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance. The income shall be settled before March 3 1 of the following year. Article 13 Where a taxpayer obtains taxable income without withholding agent, it shall report and pay tax to the tax authorities within 15 days of the next month after obtaining the income.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

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