The declaration of bankruptcy creditor's rights refers to the creditor's declaration of creditor's rights to the court or the organ designated by the court within the time limit prescribed by law after the bankruptcy procedure begins, in order to show his intention to exercise his rights in accordance with the bankruptcy procedure. The declaration of bankruptcy claims is an important system in bankruptcy procedure, and it is the premise for creditors to participate in bankruptcy procedure and exercise their rights. 1. Scope of filing bankruptcy claims. Article 30 of the Bankruptcy Law (for Trial Implementation) stipulates: "Creditors' rights without property guarantee established before bankruptcy declaration and creditors' rights with property guarantee that give up the priority of compensation are bankruptcy claims." If the creditor fails to declare his creditor's rights according to law, his procedural rights and substantive rights will be extinguished, that is, the creditor's rights will be extinguished. Article 9 of the Bankruptcy Law (for Trial Implementation) stipulates: "Failure to declare creditor's rights within the time limit shall be deemed as automatic waiver of creditor's rights." 2. Time limit for filing bankruptcy claims. The time limit for filing bankruptcy claims refers to the period during which creditors prescribed by law or designated by the court file claims with the court or its designated organ. Article 9 of the Bankruptcy Law (for Trial Implementation) stipulates that after accepting a bankruptcy case, the people's court shall notify the debtor and make an announcement within 10 days. The people's court shall notify the known creditors within 10 days after receiving the debt list submitted by the debtor. Creditors shall, within 1 month after receiving the notice, and creditors who have not received the notice shall declare their claims to the people's court within 3 months after the bankruptcy announcement. 3. Contents of declaring bankruptcy claims. Article 9 of the Bankruptcy Law (for Trial Implementation) stipulates that when declaring creditor's rights, the creditor shall state the amount of creditor's rights and whether there is property guarantee or not, and submit relevant certification materials. These certification materials shall include the name and address of the declared creditor's rights, the contents and reasons of the creditor's rights, the nature of the creditor's rights, etc. 4. The organ that accepts the declaration of bankruptcy claims. Creditors shall declare their creditor's rights to the organs prescribed by law. Otherwise, the effectiveness of creditor's rights declaration will not occur. Article 5 of the Bankruptcy Law (Trial) stipulates: "Bankruptcy cases shall be under the jurisdiction of the people's court where the creditors are located." 5. The effectiveness of bankruptcy claims declaration. The declaration of bankruptcy claims has two effects: (1) to obtain the qualifications and rights to participate in bankruptcy proceedings and exercise rights, such as voting rights and the right to accept the repayment of claims according to bankruptcy procedures; (2) The limitation of action for creditor's rights is interrupted by declaring bankrupt creditor's rights. The above is how the creditors declare their bankruptcy claims.

Legal basis:

Article 11 of the Individual Income Tax Law: Individual income tax shall be calculated on an annual basis when individual residents obtain comprehensive income; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.