I. How to declare personal income tax
Enterprises can declare on their behalf or on their own. The steps to declare personal income tax are as follows:
(1) Download and install the declaration software, and remember the "user name" and "password" entered by the software.
(2) Enter the account number and password to log into the electronic declaration system, and click "Declare Payment" to enter the declaration page.
(3) Click online tax filing → select "tax items and taxes" → click "individual income tax" → select the corresponding tax rate.
(4) Click "Individual Income Tax Detailed Declaration" on the declaration page.
(5) Fill in the payment form, and then click "Save and generate payment form".
(6) Supplementary details. There are two ways to add details: in the case of a large number of people, you can directly import table data, because it will be more troublesome and easy to make mistakes if there are a large number of people; Add personnel information one by one. This method is suitable for the time when the number of people is small and the personnel information changes greatly.
(7) After filling in all the information, click "Check Tax" to check the correctness of the information and the amount of personal income tax. If there are no questions, click "Submit".
(8) Inquire about the declaration status (after 20 days): "Declaration qualified", "undeclared" or "inconsistent with payment information".
(9) If the declaration is qualified, you can click the "Pay Tax" button to pay the tax, so that the personal income tax declaration is completed; Displaying undeclared and inconsistent with payment information means that the declaration is unsuccessful. You need to check which step is wrong.
Supplement: Personnel data can be registered in "Personal Information Registration" in a unified way, and data can be directly selected for future use.
Second, the content of self-declaration and tax payment
(1) Income not included is 6,543,800 yuan+200,000 yuan:
1, tax-free income;
2. Income from sources outside China that can be exempted from tax;
3. Three insurances paid by units for individuals (basic pension, basic medical care and unemployment insurance) and one gold paid by individuals (housing accumulation fund).
(2) Calculation method of annual income of various incomes
1. Income from wages and salaries: calculated according to the amount of income without deduction and additional deduction;
2. Income from labor remuneration and royalties: relevant taxes and fees paid by taxpayers in the process of providing labor services or transferring franchise rights shall not be deducted;
3. Income from property leasing: The relevant taxes and fees paid by taxpayers in the process of leasing property shall not be deducted; If a taxpayer obtains the income from inter-annual property lease at one time, it shall be recognized as the actual annual income;
4、
Income from personal transfer of houses: after the personal income tax is approved, it will be converted into taxable income rates (5%, 65,438+00% and 65,438+05%) according to the actual collection rates (65,438+0%, 2% and 3%), and the annual income will be calculated accordingly;
5. Interest on corporate bonds: all of them are regarded as the actual income of the taxpayer in the current year;
6. For individual industrial and commercial households and sole proprietorship enterprise investors, if individual income tax is levied according to the levy rate, the levy rate will be converted into taxable income, and the taxable income will be calculated accordingly.
7. Income from stock transfer. In a tax year, the positive number of personal stock transfer income after deducting losses and gains is the declared income, and if the balance of gains and losses is negative, the income should be filled with "zero".
III. Self-declaration and tax payment during the reporting period
(1) A taxpayer whose annual income is more than 6,543.8+200,000 yuan shall file a tax return with the competent tax authorities within 3 months after the end of the tax year.
(2) If individual industrial and commercial households, sole proprietorship enterprises and partnership enterprises pay taxes in advance on their income from production and operation on a monthly basis, taxpayers shall file tax returns within 15 days after the end of each month; In case of quarterly advance payment, the taxpayer shall file a tax return within 15 days after the end of each quarter;
After the end of the tax year, the taxpayer shall make final settlement within 3 months.
(3) If a taxpayer obtains the income from contracted operation or lease operation of an enterprise or institution at the end of the year, it shall file a tax return within 30 days from the date of obtaining the income;
If the income from contracted operation and lease operation is obtained by stages within 1 tax year, it shall be declared in advance within 15 days after each income is obtained; Final settlement shall be made within three months after the end of the tax year.
(4) Taxpayers who obtain income from outside China shall file tax returns with the competent tax authorities in China within 30 days after the end of the tax year.
(5) In addition to the above-mentioned circumstances, if taxpayers need to declare and pay taxes on other income, they shall declare and pay taxes to the competent tax authorities within 15 days of the next month after obtaining the income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 2 of the Individual Income Tax Law
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Recently, many taxpayers even ask about small taxes. How to pay travel tax in electronic tax bureau? The specific operation process has b