Personal income tax will be paid this year until June 30. Personal income tax is generally determined according to specific wages. Taxes and fees for citizens' general work need to be collected monthly. The collection time is before 15 every month, and holidays can be postponed.

Second, analysis

Taxpayers who obtain business income 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. 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. What are the ways to apply for personal income tax refund?

Taxpayers can choose the following treatment methods:

1, handle the annual closing by yourself;

2. Withholding agents who receive wages, salaries or remuneration for continuous labor services shall handle it on their behalf. If the taxpayer requests the withholding agent to handle it on his behalf, the withholding agent will handle it on his behalf, or provide training and guidance to the taxpayer through the online tax bureau including the mobile personal income tax client. Complete the annual final accounts declaration and tax refund compensation. If the withholding agent handles it on its behalf, the taxpayer shall make a written confirmation with the withholding agent before April 30, and supplement the comprehensive income, relevant deductions, tax preferences and other information obtained outside the unit in the previous year, and be responsible for the authenticity, accuracy and completeness of the information submitted;

3. Where a tax-related professional service institution or other unit and a trustee are entrusted, the trustee shall sign a power of attorney with the taxpayer.