In personal income tax, employers usually act as withholding agents for employees to declare personal income tax, that is, employees do not have to declare personal income tax themselves. 1. The steps for the company to declare individual income tax are as follows: 1. In the electronic tax bureau, download the initialization file and import it into the tax client through "Withholding Individual Income Tax"-"Upload and Download Tax Details". 2. Make tax declaration in the tax client and generate a declaration form. 3. You can upload the declaration documents through Withholding and Paying Individual Income Tax-Upload and Download Tax Details-Upload Tax Details to declare. 4. After the declaration is successful, download the feedback file in "Tax Details Download" and import it into the tax client to complete the declaration business. Two. The classified withholding agent of the company shall fulfill the obligation of withholding tax declaration according to law. Accept the inspection conducted by the tax authorities according to law. Withholding agents shall accept the tax authorities' inspection of tax account books, accounting vouchers and relevant materials, as well as documents, certification materials and relevant materials related to withholding and collecting taxes, and truthfully answer questions and situations related to withholding and collecting taxes. With the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may inquire about the deposit accounts of withholding agents in banks or other financial institutions. The withholding agent fails to perform his obligations as required. If the withholding agent fails to pay or underpays the tax payable, compulsory measures shall be taken and a fine shall be imposed. If the withholding agent fails to pay or underpays the tax payable within the prescribed time limit, the tax authorities shall order him to pay within a specified time limit; If it fails to pay within the time limit, with the approval of the director of the tax bureau (sub-bureau) at or above the county level, the tax authorities may take compulsory measures to recover the unpaid or underpaid taxes, and may impose a fine of more than 50% and less than five times the unpaid or underpaid taxes. The withholding agent shall punish the tax withheld and unpaid. Withholding agents should truthfully withhold taxes on time, but for various reasons, the phenomenon of withholding taxes still occurs from time to time. In the past, withholding agents only had to pay back the taxes that should be withheld and receivable, and taxpayers did not bear any responsibility. The new tax collection and management law has been revised in this respect, stipulating that the tax authorities can impose a fine of more than 50% and less than three times on withholding agents while recovering taxes from taxpayers, thus distinguishing the responsibilities of taxpayers and withholding agents and strengthening the supervision and management of withholding agents. Withholding agents who fail to cooperate with the tax authorities in inspection shall be punished. If the withholding agent evades, refuses or otherwise obstructs the tax authorities from conducting inspection according to law, the tax authorities may impose a fine of 6,543,800 yuan; If the circumstances are serious, those who don't cooperate for a long time and don't accept the inspection for many times will be fined 10000 yuan to 50000 yuan. The acts of not cooperating with the inspection by the tax authorities include: withholding agents evade the inspection by the tax authorities on the pretext that the accountant is absent; On the pretext that the account books are placed in the place of residence and non-production and operation, the tax officials are not allowed to enter; Require enterprise financial personnel, principal responsible persons, financial leaders, etc. to be present. But not present; Refusing the tax authorities to conduct reconciliation inspection according to law; Providing false information, not truthfully reflecting the situation or refusing to provide relevant information; Refusing or obstructing the tax authorities from recording, videotaping, photographing or copying the information and materials related to the case; During the inspection, transfer, conceal, destroy relevant information and so on. Three. Types of withholding agents involved in the company The withholding agents involved in China tax law mainly include: 1. In individual income tax, the withholding agent is the unit or individual who pays the income. 2. In the income tax of enterprises with foreign investment and foreign enterprises, if a foreign enterprise obtains profits, interest, rent, royalties and other income from China without establishing an institution or place in China, or if it has established an institution or place, but the above income has no actual connection with its institution or place, it shall pay 20% income tax. The actual beneficiary is the taxpayer and the payer is the withholding agent of the income tax paid. The tax is withheld by the payer from each payment. The tax authorities may designate the payer of the project price or labor service fee as the withholding agent for foreign enterprises engaged in construction, installation, assembly, exploration and other engineering operations and providing consulting, management, training and other labor services in China. 3. In value-added tax, if an overseas unit or individual sells taxable services in China and has no business office in China, the agent shall be the withholding agent; If there is no agent, the buyer shall be the withholding agent. 4. In the urban maintenance and construction tax, the withholding agents of value-added tax, consumption tax and deed tax are also withholding agents of urban maintenance and construction tax. The withholding agents involved in China's tax law mainly include: (1) In the resource tax, the unit that buys untaxed mineral products is the withholding agent of the resource tax. (2) In the urban real estate tax, if the property owner or mortgagee is not in the local area, or the property right is not determined and the rent dispute is not resolved, the custodian or user will pay it on his behalf. (3) In stamp duty, the stamp duty payable by the payer of freight settlement shall be withheld and remitted by the receiver of freight settlement or his agent. If the freight settlement voucher is filled in or audited by the transportation management organ or its designated unit, the local tax authorities shall entrust the unit to fill in or audit, and the stamp duty payable by both parties to the freight settlement shall be withheld and remitted by both parties. For the shares issued to the public by the joint-stock pilot enterprises, the units that handle the equity delivery procedures have the responsibility to supervise taxpayers to pay taxes according to law and collect and remit stamp duty for the purchase, inheritance and gift of equity transfer documents. Where the shares are centrally managed by the Shanghai and Shenzhen securities registration companies, the stamp duty on securities transactions shall be uniformly withheld and remitted by the Shanghai and Shenzhen securities registration companies when handling non-transaction transfers such as legal person agreement transfer and personal inheritance and gift. (4) In the consumption tax, taxable consumer goods entrusted for processing shall be collected and remitted by the entrusted party when delivered to the entrusting party. According to the law, we can know that the company is not a taxpayer in the pure sense, nor a negative taxpayer who actually bears the tax. You only need to withhold the employee's personal income tax and report it to the tax bureau.
Legal objectivity:
Individual Income Tax Law of the People's Republic of China
Article 11
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis;
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.
Individual Income Tax Law of the People's Republic of China
Article 11
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis;
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.