Some income can be declared quarterly or monthly, and some income can be declared monthly or quarterly.

As for whether the application for individual income tax declaration can be changed from "monthly" to "quarterly", it depends on the income type.

5 1 The tax housekeeper introduces you to:

1. Residents' comprehensive income personal income tax shall be declared by themselves every year.

Taxpayers who have obtained comprehensive income such as wages, salary income, income from labor remuneration, royalties, etc., and meet any of the following circumstances, should 1 fill in the personal income tax return and other relevant materials within June 30th of the following year after obtaining the income, and handle the final settlement or tax declaration together with the final settlement:

(1) Comprehensive income has been obtained from two or more places, and the balance of the annual income of comprehensive income after deducting special additional deductions exceeds 60,000 yuan.

(2) Obtaining one or more items of remuneration for labor services, royalties and royalties, and the balance of the annual comprehensive income after deducting special deductions exceeds 60,000 yuan.

(3) The prepaid tax amount is lower than the taxable amount in the tax year.

(4) Taxpayers apply for tax refund.

(5) The taxpayer obtains comprehensive income, but the withholding agent fails to withhold the tax.

2 enterprise income personal income tax monthly (quarterly) declaration

Taxable income is the balance of total income after deducting costs, expenses and losses in each tax year, and personal income tax is calculated on an annual basis.

Taxpayers should fill in the Personal Income Tax Declaration Form (Form A) and other relevant materials within/0/5 days after the end of each month or quarter, and go through the tax declaration with the competent tax authorities in the place of operation and management in advance to pay taxes in advance.

3. Annual declaration of personal income tax on enterprise income

Taxable income is the balance of total income after deducting costs, expenses and losses in each tax year, and personal income tax is calculated on an annual basis.

Taxpayers should fill in the "Personal Income Tax Return from Business Income (Form B)" and other relevant materials before March 3 1 of the following year, and go through the final settlement with the competent tax authorities where the business management institution is located.

When an enterprise is merged, divided or terminated in the middle of the year, investors of a sole proprietorship enterprise, individual partners of a partnership enterprise and contracted operations shall, within 60 days from the date of stopping production and operation, handle the final settlement of personal income tax for the current period with the competent tax authorities.

4. Self-declaration of individual income tax for other categories of residents.

Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income obtained by individual residents, where there is no withholding agent, or where there is a withholding agent but the tax has not been withheld, and other circumstances stipulated by the State Council, shall report and pay taxes to the competent tax authorities on their personal income before June 30 of the following year.

If the tax authorities notify taxpayers to pay within a time limit, the taxpayers shall pay within a time limit.

5, personal income tax liquidation declaration from the transfer of restricted shares

Personal income tax on the transfer of restricted shares shall be collected by a combination of withholding by securities institutions, self-declaration and liquidation by taxpayers and direct withholding by securities institutions. If the tax payable calculated by the taxpayer according to the actual transfer income and actual cost is inconsistent with the tax withheld and remitted by the securities institution, the taxpayer shall, within 3 months from the next month 1 day when the securities institution withheld and remitted the tax, file a liquidation application with the competent tax authority where the securities institution is located, and handle the liquidation declaration.

6. Non-resident individual income tax self-declaration

According to the relevant provisions of tax laws and regulations and tax agreements, non-resident taxpayer submitted the relevant declaration forms in writing to the competent tax authorities on the domestic personal income it obtained.