A: The local electronic tax bureau.

1, declaration by withholding unit

(1) It is more convenient and quick to file tax returns online through the withholding client;

(2) Go to the Tax Service Office to file tax returns.

2, individual industrial and commercial households owners, sole proprietorship investors, individual partners of the partnership business declaration.

(1) If the individual income tax is levied by regular fixed collection, it will still be declared and paid according to the methods and channels previously stipulated by local tax bureaus.

(2) There are three specific ways to collect individual income tax through auditing and irregular quota:

First, the tax declaration can be made through the natural person tax service platform (WEB end) of local electronic tax bureaus, and the tax can be paid by online payment of UnionPay cards or personal tripartite agreements. When taxpayers APPly for tax declaration, they can register their personal income tax app first, and then log in to the natural person tax service platform (WEB end) by scanning the QR code or user name.

Second, the tax declaration can be handled through the tax service office, and the tax can be paid by personal tripartite agreement or POS card swiping.

Third, the investor of a sole proprietorship enterprise and the individual partner of a partnership enterprise can be declared by the investee through the withholding client, and pay taxes through personal tripartite agreement or bank inquiry.

3. In addition to obtaining business income, taxpayers should file their own tax returns in other circumstances, and they can file tax returns at the local tax service office.

When will the personal income tax be declared in 2020?

At present, the tax bureaus of various provinces and cities will carry out centralized clearing of abnormal withholding declaration data one after another, so as to do a good job in the final calculation and settlement of comprehensive income personal income tax in 2020. Recently, the General Office of State Taxation Administration of The People's Republic of China issued the Notice on Defining the Tax Declaration Period in 2020. Holidays on 0/5 of every month can be postponed. Taxpayers can confirm the special additional deduction in 2020 or the special additional deduction in WEB channel by visiting the homepage of APP channel.

Where can I download the software for enterprise tax declaration? The easiest way is to log in to the provincial electronic tax bureau and download and install it in the download column. When you use it for the first time, you need to import the specific information of employees and the tax deduction items of each person. If there is any mistake, you can modify it and collect it again later.