If the legal person is a company legal person, then the company legal person cannot declare individual income tax, but it needs to pay enterprise income tax. If it is a legal representative, you need to pay personal income tax. Personal income tax of legal person shareholders is paid according to income types such as wages and salaries. Enterprise legal persons do not need to pay individual income tax, but enterprise income tax.

Personal income tax calculation:

1. For income from wages and salaries, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan.

2. The income from the production and operation of individual industrial and commercial households shall be calculated according to the taxable income. If the audit collection is implemented, it shall be calculated according to the total income after deducting costs, expenses and losses in each tax year; If it is levied at a fixed rate on a regular basis, it shall be calculated according to the annual taxable income declared by taxpayers themselves, or calculated according to the annual taxable income declared by taxpayers themselves multiplied by the taxable income.

3. The income from contracted operation and lease operation of enterprises and institutions shall be calculated according to the total income of each tax year, that is, according to the operating profit actually obtained by contracted operation and lease operators, plus the income from wages and salaries obtained from contracted and leased enterprises and institutions.

4. Income from labor remuneration and royalties shall be calculated according to the balance of income after deducting expenses (every 800 yuan or 20% of income).

5. The income from property leasing shall be calculated according to the income without deduction of expenses (20% of the income per 800 yuan) and repair fees.

6. The income from property transfer is calculated according to the taxable income, that is, the balance of the income from property transfer after deducting the original value of the property, taxes paid in the process of property transfer and relevant reasonable expenses.

7. Interest, dividends, bonus income, accidental income and other income shall be calculated in full according to the amount of income.

Declaration time: declare and pay taxes to the competent tax authorities within 3 months after the end of the tax year.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 3 Unless otherwise stipulated by the competent department of finance and taxation of the State Council, the following income, regardless of whether the place of payment is within the territory of China, comes from the territory of China:

(1) Income from providing labor services in China due to employment, performance, etc. ;

(two) the income obtained by leasing the property to the lessee for use in China;

(3) Income from licensing various franchises for use in China;

(four) income from the transfer of real estate and other property or other property in China;

(5) Income from interest, dividends and bonuses obtained from enterprises, institutions, other organizations and individual residents in China.