1. Declare through withholding agent: declare personal information to the company. Every month, the tax authorities will push the relevant information of special additional deduction to the company. The company can obtain the special additional deduction information submitted by employees from the withholding software, calculate the tax that employees should withhold and pay, and then apply to the tax authorities for full tax declaration.
2. Self-declaration of annual comprehensive income: directly declare to the tax authorities, that is, the tax will be deducted normally when the unit pays wages every month, and then the taxpayer will go to the tax authorities for final settlement in the next year and provide relevant information to the tax authorities for tax refund.
There are three ways of annual settlement: self-declaration, unit declaration and applicant declaration.
One is self-declaration, that is, taxpayers handle it themselves.
Taxpayers can handle the annual settlement by themselves and declare through the mobile App.
The second is to declare the company, that is, to apply for the company.
Because the employer comprehensively and accurately grasps the taxpayer's tax-related information and has close contact with the taxpayer, it is conducive to better helping the taxpayer to handle the annual settlement and payment, and it is stipulated that the taxpayer can handle the annual settlement and payment through the employer.
In addition to paying wages and salaries, business units also include units that withhold personal income tax from prepaid labor remuneration according to the cumulative withholding method, mainly insurance salesmen, securities brokers or interns who are receiving full-time academic education.
If a taxpayer requests an agent from the unit, it shall be handled by the unit, or the taxpayer shall be trained and counseled to complete the annual final settlement and tax refund (compensation) by himself through the natural person electronic tax bureau.
It should be noted that taxpayers who choose to make annual settlement and payment by the unit need to confirm with the unit within the annual settlement and payment period (before April 30). Taxpayers can confirm by email, SMS, WeChat, etc. , which has the same legal effect as the written form.
In order to safeguard the legitimate rights and interests of taxpayers, it is stipulated that the unit shall not make annual settlement for taxpayers before the taxpayer confirms it. After confirmation, the taxpayer shall truthfully provide all the comprehensive income except the unit in this tax year, such as income collection, deduction and tax preference, and be responsible for the authenticity, accuracy and completeness of the information.
The third is to ask people to declare, that is, to entrust tax-related professional service institutions or other units and individuals to handle it.
Taxpayers can independently entrust tax-related professional service institutions or other units and individuals (hereinafter referred to as trustees) to handle the annual final settlement according to their own conditions and conditions. In this way, the trustee needs to sign a power of attorney with the taxpayer to clarify the rights, responsibilities and obligations of both parties.
It should be reminded that the unit or trustee should inform the taxpayer of the handling situation in time after handling the annual settlement and payment on behalf of it. Taxpayers who find that the information declared in the annual final accounts is wrong may ask the first hole to make corrections on their behalf or by themselves.