The annual self-tax declaration of personal income tax shall be handled in the following manner and process:
There are two main declaration methods: reporting directly to the tax authorities; filing by mail.
(1) Individuals go directly to the tax authorities to declare
Taxpayers go directly to the competent tax authorities to declare, and the declaration process is divided into the following three different situations:
1 , declare no tax, tax repayment, tax refund, tax credit
This declaration process is applicable to taxpayers who have paid personal income tax in full during the tax year. When filing annual tax returns after the end of the year, taxpayers only need to apply for For declaration matters, there is no need to deal with tax collection, tax repayment, tax refund, tax credit and other matters separately.
The first step is for taxpayers to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return (Applicable to taxpayers with an annual income of more than 120,000 yuan)"
In the second step, the taxpayer fills out the return form in duplicate according to the form filling requirements.
The third step is for taxpayers to directly submit the declaration form and a copy of their identity document to the tax service office of the competent tax authority.
Step 4: The taxpayer keeps a copy of the return form for future reference.
2. Declaring tax and making up taxes
This declaration process is applicable to taxpayers who do not pay personal income tax in full during the tax year. When filing the annual tax return after the end of the year, the taxpayer must still pay the tax. Need to handle tax collection and tax repayment matters.
The first step is for taxpayers to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return (Applicable to taxpayers with an annual income of more than 120,000 yuan)"
In the second step, the taxpayer fills out the return form in duplicate according to the form filling requirements.
The third step is for the taxpayer to directly submit the declaration form and a copy of the identity document to the tax service office of the competent tax authority.
Step 4: The taxpayer pays the tax according to the tax payment form issued by the tax authority.
Step 5: The taxpayer keeps a copy of the return form for future reference.
3. Apply for tax refund and tax credit
This declaration process is applicable to taxpayers who overpay personal income tax during the tax year. When the annual tax return is made after the end of the year, the taxpayer can choose to apply for the current tax return. Get a tax refund or apply for overpaid tax to be used as a deduction when paying personal income tax in the next period.
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The second step is for taxpayers to fill in the declaration form in duplicate according to the form filling requirements.
The third step is for taxpayers to submit the following information to the competent tax authorities.
(1) Personal income tax return for the current period;
(2) Copy of valid personal identity document;
(3) Overpayment of tax must be declared by yourself If the tax is overpaid, a copy of the tax return for the period to which the overpayment of tax belongs; if the overpayment of tax is withheld, the withholding agent's written certification of the taxpayer's actual taxable income for the period to which the overpayment of tax belongs; p>
(4) The original and copy of the personal income tax payment certificate (including tax payment certificate, tax payment certificate, tax withholding and collection certificate, etc.) proving that the tax has been paid (after the tax authority verifies that the original and copy are correct, Return the original to the taxpayer);
(5) "Tax Refund (Credit) Application Approval Form";
(6) Other materials specified by the competent tax authority.
The fourth step is to refund or credit the tax after the tax authority has reviewed and verified the result. The taxpayer will return the declaration form to the tax authority for future reference or apply for tax credit in the next period.
(2) Declaration by mail
Declaration by mail is currently only applicable to cases where there is no tax collection, tax repayment, tax refund, or tax credit.
The first step is for taxpayers to go to the tax service hall of the competent tax authority to obtain the "Application Form for Mailing Tax Declaration". After filling it out, it will be submitted to the competent tax authority for filing. At the same time, the competent tax authority will provide the taxpayer with the mailing declaration application form. The required tax authority address, zip code and recipient.
The second step is for taxpayers to go to the tax service office of the competent tax authority to obtain the paper "Personal Income Tax Return (Applicable to taxpayers with an annual income of more than 120,000 yuan)"
The third step is for taxpayers to fill in the return form according to the form filling requirements.
Step 4: The taxpayer puts the declaration form and a copy of the ID card into an envelope and mails it to the tax authority by registered letter. Fill in the envelope with the tax authority address, postal code and receipt provided by the competent tax authority. Please fill in the words "Personal Income Tax Return" below the addressee.
Step 5: The taxpayer asks the postal department for a receipt as a declaration document.
After taxpayers have filed their annual tax returns and provided the corresponding tax payment certificates and other materials to the competent tax authorities, they may apply to the competent tax authorities for issuance of tax payment certificates. The competent tax authorities shall issue them after verification.
Legal basis:
Article 1 of the "Individual Income Tax Law" Have a domicile in China, or have no domicile and have lived in China for a total of 183 days in a tax year An individual is a resident individual. Resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within and outside China. Individuals who do not have a domicile and do not live in China, or who do not have a domicile and live in China for less than 183 days in total in a tax year, are non-resident individuals.
Non-resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within China.
The tax year begins on January 1 and ends on December 31 of the Gregorian calendar.