Legal analysis: The inquiry method of personal income tax account number is as follows: (1) The inquiry method of personal income tax is divided into enterprise financial personnel inquiry and personal tax inquiry, both of which need to log in to the website of local tax bureau to inquire about tax payment, and input relevant information and verification code. (2) The operation interface of enterprise financial personnel: the enterprise enters the tax hall on the website of the Local Taxation Bureau and the online tax system of the Local Taxation Bureau, enters the enterprise user name and password and verification code, enters the "tax-related inquiry-password distribution of withholding agents" module, and finds the passwords of all personnel (non-specific high-income personnel) with online declaration records. (3) Personal tax inquiry operation interface: individuals log in to the tax hall of the website of the Local Taxation Bureau, enter the system of "Annual Income1.20,000 Yuan Self-declaration", enter the ID number, log in with the password and verification code found in the first step, enter the "historical tax withholding declaration data inquiry", enter the period to be inquired, and click "Query" to inquire all the detailed data of personal tax declaration.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.