First, understand the relevant policies of the tax bureau on behalf of the charges.
First of all, individuals need to understand the relevant policies of the tax bureau to issue labor fees, including the definition of labor fees, tax registration requirements, tax rates, tax preferential policies and so on. This information can be obtained through the official website of the tax bureau, the consultation window or tax professionals.
Second, obtain the labor service invoice issued by the tax bureau.
After providing services and earning income, individuals should ask the tax bureau to issue invoices for services. The invoice shall indicate the content, amount, tax rate and other relevant information of labor services as the basis for subsequent declaration of personal income tax.
Third, calculate the taxable income.
After obtaining labor income, individuals need to calculate taxable income in accordance with the provisions of the tax law. The calculation of taxable income usually involves expenses deduction, special additional deduction and other items. Individuals should ensure accurate calculation to avoid tax risks caused by calculation errors.
Fourth, declare personal income tax.
After obtaining labor income and calculating taxable income, individuals need to declare through the online declaration system or go to the tax hall in accordance with the provisions of the tax authorities. During the declaration process, individuals need to fill in relevant information, such as income, deduction items, tax amount, etc. , and upload the necessary supporting materials.
Verb (short for verb) pays taxes.
After the declaration is completed, individuals are required to pay personal income tax in full and on time according to the tax amount approved by the tax authorities. Payment methods can include online payment, bank transfer, etc. Individuals need to ensure timely and accurate tax payment.
To sum up:
Declaring personal income tax on behalf of the tax bureau involves understanding policies, obtaining invoices, calculating taxable income, declaring personal income tax and paying taxes. Individuals should ensure the accuracy and completeness of information, abide by the provisions of tax laws and safeguard their legitimate rights and interests during the declaration process.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 2 provides that:
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
……
Individual Income Tax Law of the People's Republic of China
Article 9 provides that:
Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents. 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.
individual income tax law of the people's republic of china rules for its implementation
Article 6 provides that:
Income from remuneration for labor services refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consultation, lectures, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, brokerage service and agency service.