1, which can be declared directly at the tax window of the tax bureau or at the local tax bureau in official website;

2. Individual income tax shall be paid on an annual basis for the comprehensive income obtained by individual residents;

3. If there is a withholding agent, the withholding agent shall pay the tax in advance on a monthly basis or every time.

I. The conditions for individual income tax refund are as follows:

1. The annual comprehensive income in the previous year was less than 60,000 yuan, but personal income tax was paid in advance at ordinary times;

2. Special additional deductions that met the enjoyment conditions in previous years but were not deducted when paying taxes in advance; 3. Because of employment, resignation or no income in some months at the end of last year, the preferential tax policies are different before and after.

Two. The process of paying individual income tax is as follows:

1, taxpayers go to the tax service office to declare and pay taxes, get 2 copies of the Individual Income Tax Return and fill it out;

2, taxpayers with the above materials to the tax service hall to declare the tax window to declare;

3. Pay taxes.

In short, if individual income tax is to be declared, it should be declared and handled by legal means before the prescribed time limit every year. The collection method of personal income tax in China is a combination of withholding and self-declaration. Taxpayers' income from wages and salaries shall first be based on the monthly income after deducting expenses of 5,000 yuan, special deductions and other deductions determined according to law. Therefore, when employees need to declare personal income tax, they should refer to the above process to declare and deal with it.

legal ground

People's Republic of China (PRC) Tax Administration Law

Article 18 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay or underpay taxes in violation of the provisions of laws and administrative regulations.