According to Article 14 of the Individual Income Tax Law of People's Republic of China (PRC), the withholding agent shall, within 15 days of the following month, pay the tax withheld every month or every time to the state treasury and submit the individual income tax withholding return to the tax authorities.

Taxes payable on wages and salaries shall be levied on a monthly basis, and shall be turned over to the state treasury by withholding agents or taxpayers within 15 days of the following month, and tax returns shall be submitted to the tax authorities. The taxable amount of wages and salaries in a specific industry can be calculated on an annual basis and paid in advance on a monthly basis. Specific measures shall be formulated by the State Council.

The tax payable on the income from the production and operation of individual industrial and commercial households shall be calculated on an annual basis and paid in advance by monthly installments. The taxpayer shall pay in advance within15th day of the following month, and shall make final settlement within three months after the end of the year, with overpayment and underpayment.

The tax payable on the income from contracted operation or leased operation of enterprises and institutions shall be calculated on an annual basis, and the taxpayer shall pay it into the state treasury within 30 days after the end of the year and submit a tax return to the tax authorities. Taxpayers who obtain the income from contracted operation and lease operation by stages within one year shall pay in advance within 15 days after each income, and make final settlement within three months after the end of the year, and refund more and make up less.

Taxpayers who obtain income from outside China shall, within 30 days after the end of the year, pay the tax payable to the state treasury and submit a tax return to the tax authorities.

Tax declaration method:

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 in the tax service hall of the local tax authorities, or filing in other ways required by the competent tax authorities.

1. Information required for filing: truthfully fill in the personal income tax return (applicable to taxpayers with an annual income of more than RMB 6,543,800+0.2 million), copies of personal valid identity documents and valid identity documents according to the income, tax payable, tax paid (deduction), credit (deduction) and tax payable (refund) of a tax year.

2. Information to be filled in when filing tax returns: generally, you only need to fill in personal basic information, annual income of various incomes, tax payable, tax paid (deduction), tax credit and tax payable (refund). Personal basic information includes name, ID card type and number, occupation, work unit, habitual residence, effective contact address in China, postal code and contact telephone number. If you are a foreigner, in addition to the above contents, you should also fill in information such as nationality and date of coming to China.

3. Collection of tax returns: The tax returns can be downloaded free of charge from the website of the tax bureau, or directly collected free of charge in the tax halls of local tax authorities.

4. Obtaining the declaration of high-income earners through part-time: those who obtain wages and salaries from two or more places should choose to make a fixed declaration to the local tax authorities where one of the units is located.

5, the choice of reporting tax authorities:

First, if there is a business unit, it shall report to the local competent tax authorities where the business unit is located.

Second, if there are two or more employers and employees, they should choose and report to the local competent local tax authorities.

Third, if there are no employees, and the annual income items include the income from the production and operation of individual industrial and commercial households or the income from contracted operation and lease operation of enterprises and institutions, they shall be reported to the competent local tax authorities in one of the actual places of operation.

Fourth, if there are no offices or employers in China, and there is no income from production or operation in the annual income items, they shall report to the local competent tax authorities where their 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 local competent local tax authorities. If you have no household registration in China, you should report to the local tax authorities in charge of your habitual residence in China.

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons (residents and non-residents) in the process of personal income tax collection and management.

Taxpayers of individual income tax include resident taxpayers and non-resident taxpayer. Resident taxpayers have the obligation to pay taxes in an all-round way, and must pay individual income tax on all their income inside and outside China; Non-resident taxpayer only pays individual income tax on its income derived from China.

Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. In some countries, personal income tax is the main tax, which accounts for a large proportion of fiscal revenue and has a great impact on the economy.

Legal basis:

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

Article 12 After obtaining business income, taxpayers shall calculate individual income tax on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 0/5 days after the end of each month or quarter, and pay taxes in advance. The income shall be settled before March 3 1 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 13 Where a taxpayer obtains taxable income without withholding agent, it shall report and pay tax to the tax authorities within 15 days of the next month after obtaining the income.

If the taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax 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.

Income obtained by individual residents from outside China shall be declared and taxed from March/KLOC-0 to June 30th of the following year.

Non-resident individuals who obtain wages and salaries from more than two places in China shall declare and pay taxes within 15 of the following month.

Taxpayers who cancel their domestic accounts due to emigration shall go through tax settlement before canceling their domestic accounts.