First, the concept of individual income tax comprehensive income settlement
The final settlement of the comprehensive income of individual income tax refers to the process of comprehensively calculating the income of taxpayers within one year and paying taxes at the tax rate stipulated by the state. In this process, taxpayers need to declare their income and calculate the tax payable. Taxpayers can enjoy certain preferential tax policies by settling their comprehensive income.
Two, the operation steps of personal income tax comprehensive income liquidation
1. Collect relevant information: First of all, taxpayers need to collect their income certificates, personal income tax returns and other relevant information within one year.
2. Calculate all kinds of income: According to the collected data, taxpayers need to calculate their own income. This includes wages and salaries, labor remuneration, royalties, interest, dividends, bonuses, income from property leasing, income from property transfer, accidental income, etc.
3. Declare comprehensive income: According to the calculated income, taxpayers need to fill in the personal income tax return and declare their comprehensive income in detail. When filling in the declaration form, you need to pay attention to accuracy and completeness, and you must not miss or misreport it.
4. Calculation of tax payable: The taxpayer shall calculate the personal income tax payable according to the tax rate stipulated by the state according to the completed declaration form.
5. Personal income tax payment: According to the calculated tax payable, taxpayers need to pay personal income tax to the bank account designated by the tax authorities in the time and manner stipulated by the state.
6. Go through the formalities of settlement and payment: After paying individual income tax, taxpayers need to go through the formalities of settlement and payment of comprehensive income of individual income tax at the local tax authorities. When going through the formalities, you need to submit the corresponding information and operate according to the requirements of the tax authorities.
Three, the declaration process of personal income tax comprehensive income settlement
1. Log in to the website of the Inland Revenue Department: Taxpayers can log in to their personal tax accounts through the personal income tax comprehensive income settlement page on the website of the Inland Revenue Department.
2. Fill in the declaration form: In the individual tax account, the taxpayer can find the declaration form for the final settlement of individual income tax comprehensive income. Fill in the corresponding information according to your income.
3. Check information: After completing the declaration form, taxpayers need to carefully check whether the information filled in is accurate and complete. If there are any mistakes and omissions, correct them in time.
4. Submit tax returns: After verification, taxpayers can submit tax returns on the website of the Inland Revenue Department. After submission, the system will automatically generate the final final settlement declaration form of individual income tax comprehensive income.
5. Personal income tax payment: According to the tax payable calculated in the declaration form, taxpayers need to pay personal income tax to the bank account designated by the tax authorities at the time and in the way stipulated by the state.
6. Go through the formalities of settlement and payment: After paying individual income tax, taxpayers need to prepare relevant materials and go through the formalities of settlement and payment of comprehensive income of individual income tax at the local tax authorities. When going through the formalities, it is necessary to operate according to the requirements of the tax authorities and submit the corresponding materials.
Four, personal income tax comprehensive income settlement matters needing attention
1. Taxpayers need to collect and sort out their income certificates in time to ensure the accuracy of the declaration.
2. Taxpayers need to carefully check the information when filling in the declaration form to ensure accuracy.
3. When taxpayers pay personal income tax, they need to pay it in the time and manner stipulated by the state to avoid late payment fees.
4. Taxpayers need to operate in accordance with the requirements of the tax authorities and prepare relevant materials when going through the formalities of final settlement and payment.
The final settlement of the comprehensive income of individual income tax is an important task for every taxpayer. Through reasonable declaration and payment of personal income tax, we can not only abide by national tax laws and regulations, but also enjoy certain preferential tax policies. I hope that the introduction of this article can help readers better understand the operation steps and declaration process of personal income tax comprehensive income settlement and ensure the smooth progress of their tax payment work.