1. Download the personal income tax declaration client and log on to the personal income tax declaration platform;

2. Manually add the personnel information to be declared;

3. Fill in the withholding income tax report form, and fill in the employee's salary income, five insurances and one gold amount in detail in the withholding income tax report form;

4. Upload the declaration documents and make a declaration;

5. After the declaration is successful, download the feedback file and import it into the tax client to complete the declaration business.

Calculation method of individual income tax:

1. Determine the taxpayer's income category: individual income tax has different tax rates and calculation methods according to different income categories;

2. Calculation of taxable income: usually the total income is deducted from various statutory deductions, such as basic deductions and special deductions;

3. Applicable tax rate and quick deduction: determine the applicable tax rate and quick deduction according to the taxable income;

4. Calculate the tax payable: multiply the taxable income by the applicable tax rate, and then subtract the quick deduction to get the tax payable;

5. Deduction of withholding tax: If there is withholding tax, it should be deducted from the tax payable to get the tax payable (refundable).

To sum up, the operation process of enterprise individual income tax declaration includes downloading the declaration client, adding personnel information, filling in the withholding income tax declaration form, uploading the declaration document, downloading the feedback document and importing it into the tax client.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 15

Enterprises, branches engaged in production and business operations, individual industrial and commercial households and institutions engaged in production and business operations established by enterprises in other places and places (hereinafter referred to as taxpayers engaged in production and business operations) shall, within 30 days from the date of obtaining business licenses, report to the tax authorities for tax registration with relevant documents. The tax authorities shall register the declaration on the day it is received and issue a tax registration certificate. The administrative department for industry and commerce shall regularly notify the tax authorities of the registration and issuance of business licenses. The scope and methods for taxpayers other than those specified in the first paragraph of this article to register tax and withholding agents to register tax withholding shall be stipulated.