Legal analysis: Personal income tax must be paid back after it is found overdue. The operation is as follows: 1. Basic information is needed to declare personal income tax. 2, do a good job of personal income tax declaration. 3. Submit the declaration form to the tax bureau, and the tax bureau 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. Personal income tax is a kind of tax that individuals pay after earning income. As individuals with social attributes in society, we need to use various services provided by state departments at all levels. These services are basically free. These services are free for us, but they will also consume the national financial expenditure. Therefore, while earning income, we need to pay taxes in order to contribute our own strength.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), 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 lease of property (8) Income from transfer of property; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. 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.