How to declare the new tax in 2022? Individual tax is also what we often call personal income tax. There are many ways to declare personal income tax, which can be applied through the website of local tax authorities, mailed to local tax authorities, or directly applied in the service hall of local tax authorities. I. How to declare new taxes in 2022 Taxpayers can apply for tax declaration in various flexible ways, such as filing on the website of the local tax authorities, filing by mail, filing directly in the tax service hall of the local tax authorities, or filing in other ways required by the competent tax authorities. Information required for filing: according to the income, tax payable, tax paid (deducted), tax offset (deducted) and tax payable (refunded) in a tax year, truthfully fill in the personal income tax return (applicable to taxpayers with an annual income of more than 6,543,800 yuan+0.2 million yuan), a copy of personal valid identity documents, and other relevant information required by the competent tax authorities. Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc. Information to be filled in when filing tax returns: generally, you only need to fill in personal basic information, annual income, tax payable, tax paid (deducted), tax credit and tax payable (refunded). Personal basic information includes name, ID card type and number, occupation, work unit, habitual residence, effective contact address in China, postal code and contact telephone number. If you are a foreigner, in addition to the above contents, you should also fill in information such as nationality and date of coming to China. Collection of tax returns: tax returns can be downloaded from the website of the tax bureau for free, or can be directly collected in the tax halls of local tax authorities for free. Obtaining the declaration of high-income earners through part-time: if you obtain wages and salaries from two or more places, you should choose and make a fixed declaration to the competent local tax authority where one of the units is located. Second, the choice of reporting tax authorities First of all, if there is an employed unit, it should be reported to the local competent local tax authorities where the employed unit is located. Second, if there are two or more employers and employees, they should choose and report to the local competent local tax authorities. Third, if there are no employees, and the annual income items include the income from the production and operation of individual industrial and commercial households or the income from the contracted operation and lease operation of enterprises and institutions, they shall be reported to the competent local tax authorities in one of the actual places of operation. Fourth, if there are no offices or employers in China, and there is no income from production or operation in the annual income items, they shall report to the local competent tax authorities where their household registration is located. If you have a household registration in China, but the location of your household registration is inconsistent with your habitual residence in China, you should choose and report to the local competent local tax authorities. If you have no household registration in China, you should report to the local tax authorities in charge of your habitual residence in China. Third, do you need to declare without tax? Yes 1. According to the Decision of NPC Standing Committee on Amending the Individual Income Tax Law of People's Republic of China (PRC) (Decree No.48 of the President of the People's Republic of China) and the provisions of Article 8 of the revised and re-promulgated Individual Income Tax Law of People's Republic of China (PRC), individual income tax is paid by taxpayers and units or individuals who have obtained the income. 2. Articles 2 and 3 of the Interim Measures for the Administration of the Declaration of the Full Withholding of Personal Income Tax in the Notice of State Taxation Administration of The People's Republic of China on Printing and Distributing the Interim Measures for the Administration of the Declaration of the Full Withholding of Personal Income Tax stipulate that withholding agents must fulfill their obligation to declare the full withholding of personal income tax according to law. 3. The declaration of full withholding of personal income tax referred to here means that when withholding agents pay taxable income to individuals, whether they belong to employees of their own units or not, whether the paid taxable income meets the tax standards or not, they shall submit to the competent tax authorities the basic information of individuals who paid taxable income, the items and amounts of paid income, the amount of tax withheld and other relevant tax-related information within the next month. 4. Withholding agents refer to units and individuals who pay taxable income to individuals. Therefore, as long as your company pays income to individuals, it is necessary to make a full and detailed declaration to all employees, regardless of whether the amount reaches 5000 yuan.