Personal income tax is a tax levied according to different proportions of personal income, and it is a tax that individual residents should pay to obtain various incomes. According to the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid on the income from remuneration for labor services, including wages and salaries. Therefore, individuals who pay wages in Yixing can declare personal income tax in Wuxi.

Specific operations, individuals need to file with Wuxi State Taxation Bureau to declare personal income tax. At the same time, you need to provide personal identification and tax payment certificate when paying wages. In addition, individuals who work in Yixing and Wuxi at the same time need to declare separately according to the regulations of residence and work place.

In short, the declaration of individual income tax needs to comply with relevant laws and regulations to ensure that tax payment is legal and compliant.