1. Visit the official website of State Taxation Administration of The People's Republic of China or download the personal income tax APP.

2. Use your mobile phone number to register your account and verify your identity through SMS verification code.

3. Fill in personal information, including name and ID number, etc.

4. Set the login password to ensure the security of the account.

5. After logging into the account, improve the personal income tax related information.

6. After submitting the information, wait for the system to review and confirm.

Calculation method of individual income tax:

1, determine the taxpayer's income category; There are different tax methods for all kinds of income, such as wages, labor remuneration and manuscript remuneration;

2. Calculate the taxable income; Usually, it is the amount of income MINUS various legal deductions, such as basic deductions and special deductions;

3. Applicable tax rate and quick deduction; Calculate tax according to the tax rate and quick deduction of taxable income corresponding to the progressive tax rate table;

4. Deduct the prepaid tax; If there is prepaid tax, it should be deducted from the calculated tax;

5. Calculate the tax payable (refunded); Finally determine the amount of tax that should be paid back or refunded.

To sum up, personal income tax registration needs to be registered and verified by using the mobile phone number through the official website or APP of State Taxation Administration of The People's Republic of China, fill in personal data, set a security password, improve tax information after logging in, and submit it for review to ensure the integrity and security of tax registration.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 12

Taxpayers obtain business income, calculate individual income tax on an annual basis, and submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; Settle the income before March 31st of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.

Article

The tax rate of individual income tax: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, an excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to a proportional tax rate of 20%.

Law of the People's Republic of China on the Administration of Tax Collection

the first

This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection and payment, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

the second

This law is applicable to the collection and management of all kinds of taxes collected by tax authorities according to law.

Article

The collection and suspension of taxes, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions that are inconsistent with tax laws and administrative regulations without authorization.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals who have the obligation to withhold and remit taxes as stipulated by laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold taxes and collect taxes in accordance with the provisions of laws and administrative regulations.