1 stipulates that an individual's annual income exceeds1.2000, which requires self-declaration;

Taxpayers need to declare income from multiple sources in the form of annual settlement;

Taxpayers who conduct tax business after the end of each tax year need to declare themselves.

Generally speaking, users who meet the above conditions can file their own tax returns. Taxpayers can truthfully fill in the corresponding personal income tax returns and declare and pay personal income tax after obtaining taxable income or after the end of a tax year.

Extended data:

Self-declaration of tax payment refers to a tax payment method in which a taxpayer declares the taxable income items and amount he has obtained to the tax authorities within the tax payment period stipulated in the tax law, truthfully fills in the personal income tax return form, and calculates the tax payable according to the tax law.

Handling situation:

In any of the following circumstances, the taxpayer shall go to the competent tax authorities to file tax returns in accordance with the provisions:

The following persons are taxpayers who declare and pay taxes on their own: those whose annual income is more than 6.5438+0.2 million yuan, those who have earned wages and salaries in two or more places in China, those who have earned income outside China, those who have earned taxable income, and those who have no withholding agent.

Taxpayers with an annual income of more than 6.5438+0.2 million yuan shall file tax returns with the competent tax authorities within 3 months after the end of the tax year.

Under normal circumstances, taxpayers should report their income and pay taxes to the competent tax authorities within 15 days of the month following the taxable income. The monthly tax withheld by the withholding agent shall be turned over to the state treasury within 15 of the following month, and relevant materials shall be submitted to the competent tax authorities.

Taxpayers who fail to file tax returns and submit tax information within the prescribed time limit shall be ordered by the tax authorities to make corrections within a time limit and may be fined less than 2,000 yuan; If the circumstances are serious, a fine of more than 2000 yuan 10000 yuan may be imposed.

Personal income tax content:

Generally speaking, personal income tax will be levied on citizens' income from wages and salaries, personal labor remuneration and royalties (patents, copyrights, trademarks, etc.). ), interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, as well as income from the production and operation of individual industrial and commercial households, enterprise contracting operation and leasing operation.

Personal income tax calculation formula:

Individual income tax = taxable income × tax rate, while taxable income = monthly income-threshold-special additional deduction-special additional deduction-other deductions determined according to law. Among them, the threshold was adjusted at the end of this year, from 3,500 yuan to 5,000 yuan, and the special deduction actually refers to three insurances and one gold.

For example, my total salary this month is 1000 yuan, and after deducting various expenses, there is still 7500 yuan. Then my personal income tax this month =(7500-5000)×3%=75 yuan. Because the taxable income is 2500 yuan, not more than 3000 yuan, which belongs to 1 level, the tax rate is 3%.