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Personal income tax is paid in new year.
Legal analysis: 1, the following basic information is required to pay personal income tax:

(1) Name of the person to be paid; (2) Need to pay the ID number of the person; (3) the amount of monthly salary to be paid; (4) the month to be paid by the person who needs to pay; (5) The address and zip code of the person to be paid.

2, do a good job of paying personal income tax returns.

3. Submit the declaration form to the tax bureau, which will issue a general payment book.

4. Finally, go to the bank to pay taxes. After paying taxes for 3-5 days, you can issue a tax payment certificate.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China, individual income tax shall be paid for the following personal income:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual income tax shall be calculated on a consolidated basis according to the tax year when individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income); Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly basis or by sub-item. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.