1. Open the withholding end of natural person electronic tax bureau and select comprehensive income declaration.
2. Select normal wage income and click Fill in.
3. Enter the current income and deducted amount, and click Save.
4. Select Tax, and the system will calculate the withholding tax.
5. Select the declaration form to be submitted and click Send Declaration to complete the declaration of withholding individual income tax.
Declaration process:
1. Open the website of State Taxation Administration of The People's Republic of China and click the "Tax Service" tab.
2. Under the "Tax Services" tab, click the "Online Tax Services" option.
3. After entering the "online tax service" page, click the "tax declaration" button on the left side of the page, and then click "Enter the tax service area".
4. In the dialog box that appears, enter the taxpayer identification number and password, and then enter the tax hall to declare and pay taxes.
5. Fill in the main table, schedule and other attachments of the VAT tax return.
6. Submit the completed report, and the system will automatically check the submitted data. If there is an error, the system will prompt and then modify it according to the prompt.
7. If there are no errors, the system will prompt that the declaration is successful, and then prompt for deduction. If the deduction is successful, the online declaration is completed.
What is personal income tax?
Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China. Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.
To sum up, personal income can only be declared by withholding agents if they choose wages and salaries. Submit information directly to the tax authorities through the remote tax payment terminal, but still want to apply for special additional deduction in the withholding unit. At this time, the tax authorities will push the relevant information of special additional deduction to the unit in full according to the taxpayer's choice. When the company uses withholding software, select the special additional deduction items that need to be synchronized in the "Special Additional Deduction Information Collection" module, and click Update to obtain the special additional deduction information submitted by employees. According to the special additional deduction information submitted by everyone, the withholding unit calculates the tax that should be withheld and remitted on a monthly basis, and cooperates with the tax authorities to handle the full tax declaration for all employees. If it is not submitted in time, it can also be made up in the following months, and the unit will make up the deduction when the salary is paid in the remaining months of the year, which will not affect everyone's enjoyment of special additional deduction. After filling in the special additional deduction information on the personal income tax app, we will be allowed to choose one of two ways: "declaration through withholding agent" and "annual self-declaration of comprehensive income". If it is a company employee, it is suggested to choose "declare through withholding agent", so that we don't have to spend time going to the tax department to apply for tax refund. If you are self-employed or self-employed, you can choose "self-declaration of comprehensive income in the current year". "Declaration through withholding agent" refers to the declaration of personal information by the unit, and finally the unit pays the tax payable by the employees to the tax authorities. When choosing the method of individual income tax declaration, you can choose flexibly according to your own conditions and wishes. Personal income tax refund can be operated through personal income tax app. After applying for tax refund, the tax refund will be credited to the bank card after approval.
Legal basis:
Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) takes the income as the taxpayer and the unit or individual that pays the income as the withholding agent. If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.