According to the Measures for Self-declaration of Individual Income Tax, high-income individuals whose annual income exceeds 6.5438+0.2 million yuan need to make self-declaration to the local tax authorities within three months of the following year, and fill out the Personal Income Tax Declaration Form (applicable to taxpayers whose annual income exceeds 6.5438+0.2 million yuan), which is equivalent to final settlement.

According to Article 1 of the Notice of State Taxation Administration of The People's Republic of China on Deduction of Enterprise Wages and Salaries and Employee Welfare Expenses (Guoshuihan [2009] No.3), the "reasonable wages and salaries" as mentioned in Article 34 of the Regulations for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC),

Refers to the wages and salaries actually paid to employees by the enterprise according to the wage and salary system formulated by the shareholders' meeting, the board of directors, the remuneration committee or relevant management institutions.

Under normal circumstances, enterprises withhold and remit personal income tax, because it seems that there is no separate declaration module for wages and salaries tax. Only when the annual income exceeds 6.5438+0.2 million yuan will there be a personal supplementary declaration module.

Extended data:

According to the Provisional Regulations on Enterprise Income Tax and its detailed rules for implementation, the Law of People's Republic of China (PRC) on Tax Collection and Management, and the Administrative Measures for the Final Settlement and Payment of Enterprise Income Tax in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (Guo [1998- 10-20]No. 182) and other laws and regulations,

I. Time limit for final settlement and payment

Income tax paid by domestic-funded enterprises shall be calculated on an annual basis and paid in advance in monthly or quarterly installments.

Taxpayers shall submit accounting statements and advance income tax returns to the local competent tax authorities within 15 days after the end of the month or quarter;

Within forty-five days after the end of the year, submit final accounting statements and income tax returns to the local competent tax authorities, and settle the tax arrears within five months after the end of the year. If the prepaid tax exceeds the taxable amount, the competent tax authorities shall promptly refund the tax or deduct the taxable amount for the next year.

Secondly, it should be pointed out that:

(1) Taxpayers who pay income tax in advance on a monthly or quarterly basis shall declare the tax in advance in the last prepayment period of the tax year within 15 days after the end of the year, and shall not postpone the declaration until the final settlement.

(2) If the taxpayer has paid the tax in advance according to the regulations and cannot file the annual enterprise income tax return within the prescribed time limit due to special reasons, it shall file a written application for extension within the reporting time limit, and handle it within the approved time limit after being approved by the competent tax authorities.

(3) If a taxpayer is unable to file tax returns on schedule due to force majeure, it may postpone the filing; However, it shall report to the competent tax authorities immediately after the force majeure situation is eliminated. The competent tax authorities shall ascertain the facts and give approval.

(4) If a taxpayer goes bankrupt or terminates its production and business activities in the middle of the tax year, it shall file an enterprise income tax declaration with the competent tax authorities within 30 days from the date of cessation of production and business activities, and settle the enterprise income tax within 60 days, and calculate the enterprise income tax during the liquidation period according to law and settle the payable tax.

(5) In case of merger or division of taxpayers in the middle of the tax year, if the taxpayer's identity changes after the merger or division according to the provisions of tax laws and regulations, enterprise income tax declaration shall be made before the change of tax registration, and the tax shall be settled in a timely manner; If the taxpayer's identity remains unchanged, the tax year can be calculated continuously.