I. How many files are there in the calculation of individual income tax?
There are seven levels of personal income tax standards: first, if the annual taxable income of individuals does not exceed 36,000 yuan, then the tax rate is 3%. Second, if the annual taxable income of individuals is 36,000-144,000 yuan, then the tax rate is 10%. Third, if the annual taxable income of individuals is144,000-300,000 yuan, then the tax rate is 20%. Fourth, if an individual's annual taxable income is 300,000-420,000 yuan, then the tax rate is 25%, and so on.
Second, the individual income tax declaration process
Taxpayers can apply for tax returns in a variety of flexible ways, such as filing on the website of the local tax authorities, filing by mail, filing directly at the tax service hall of the local tax authorities, or filing in other ways that meet the requirements of the competent tax authorities.
Information required for declaration: according to the income, tax payable, tax paid (deducted), tax credit (deducted) and tax payable (refunded) in a tax year, truthfully fill in and submit the Personal Income Tax Declaration Form (applicable to taxpayers with annual income of120,000 yuan or more), a copy of personal valid identity documents, and other relevant information required by the competent tax authorities. Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc.
Information to be filled in when filing tax returns: generally, you only need to fill in personal basic information, annual income, tax payable, tax paid (deducted), tax credit and tax payable (refunded). Personal basic information includes name, ID card type and number, occupation, employer, habitual residence, effective contact address and postcode in China, and contact telephone number. In case of foreigners, in addition to the above contents, information such as nationality and date of arrival in China should also be filled in.
Collection of tax returns: tax returns can be downloaded from the website of the tax bureau for free, or can be directly collected in the tax halls of local tax authorities for free.
Obtaining the declaration of high-income earners through part-time: if you obtain wages and salaries from two or more places, you should choose and make a fixed declaration to the competent local tax authority where one of the units is located.
Iii. Location of individual income tax declaration
(a) in China, if there is an office or an employer, it shall report to the competent tax authorities where the office or employer is located.
(two) in China, there are two or more working and employed units, and they shall choose and report to the competent tax authorities where one of them is located.
(3) If there is no employer or employee in China, and the annual income includes the income from the production and operation of individual industrial and commercial households or the income from the contracted operation and lease operation of enterprises and institutions (hereinafter referred to as the income from production and operation), it shall be reported to the competent tax authorities in one of the places where it actually operates.
(four) there is no office or employment unit in China, and there is no income from production or operation in the annual income items, and it shall be declared to the competent tax authorities where the household registration is located. If you have a household registration in China, but the location of your household registration is inconsistent with your habitual residence in China, you should choose and report to the competent tax authorities in one place. Those who have no household registration in China shall report to the competent tax authorities of their habitual residence in China.
According to the law, there are seven levels of individual income tax standards, and the progressive tax rate of 3% to 45% is applicable to comprehensive income.