1. When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year.
2. Individual income tax shall be paid by the taxpayer, and the unit or individual who pays the income shall be the withholding agent. If a taxpayer obtains taxable income without a withholding agent, it shall submit a tax return to the tax authorities within 15 days of the following month to pay the tax.
3. 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.
4. Individual residents who obtain income from outside China shall declare and pay taxes from March/KLOC-0 to June 30th of the following year.
2. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Administration of Inter-provincial Individual Income Tax Collection for Construction and Installation Workers (Announcement No.52 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 15):
1. Personal income tax on wages and salaries earned by managers, technicians and other staff of general contracting enterprises and subcontracting enterprises stationed in inter-provincial projects shall be withheld and remitted by general contracting enterprises and subcontracting enterprises according to law, and shall be declared and paid to the tax authorities in the project operation area.
2. During the inter-provincial work of the laborers employed by the labor dispatch company, the personal income tax on wages and salaries obtained by the general contracting enterprise and the subcontracting enterprise shall be withheld and remitted by the labor dispatch company according to law, and shall be declared and paid to the tax authorities where the project is located.
Extended data:
Article 11 of the Individual Income Tax Law of People's Republic of China (PRC) * * * Individual residents who obtain comprehensive income shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.
Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse.
If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.
Baidu Encyclopedia-Personal Income Tax (Taxes)
China People's Congress Network-People's Republic of China (PRC) Individual Income Tax Law