Personal income tax can be paid back according to the following steps: 1. Basic information is needed to pay personal income tax. 2, do a good job of personal income tax declaration. 3. Submit the declaration form to the tax bureau, and the tax bureau will issue a general payment book. 4. Finally, go to the bank to pay taxes. After paying taxes for 3-5 days, you can issue a tax payment certificate. What should I do if I have to pay back my personal income tax?

How to supplement the legal basis of personal income tax?

Article 9 of the Individual Income Tax Law of People's Republic of China (PRC)

Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents.

If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.