Personal tax return is a process in which taxpayers submit personal income tax returns and related materials to the tax authorities in accordance with tax laws and regulations and fulfill their tax obligations. The filing time is usually determined according to the taxpayer's income and the provisions of the tax authorities.
First, the basic provisions of individual tax returns
According to the relevant provisions of China's tax administration law, taxpayers should declare and pay taxes to the tax authorities on schedule and submit relevant tax payment materials. For personal income tax, the time of filing is usually related to the time of obtaining income. Because personal income may involve many months, in order to facilitate the management of taxpayers and tax authorities, taxpayers are usually allowed to declare monthly or quarterly.
Two, the month to declare last month's tax.
In practice, many taxpayers will choose to declare last month's tax in the current month. This practice is in line with the actual needs of tax collection and management, and it is also convenient for taxpayers to arrange their own fiscal and taxation work reasonably. Declaring last month's tax in the current month means that taxpayers need to summarize and calculate last month's income at a fixed time every month, submit a declaration form to the tax authorities, and pay corresponding taxes accordingly.
Third, the declaration process and matters needing attention
When making individual tax returns, taxpayers need to fill in individual income tax returns and attach relevant certification materials according to the requirements of tax authorities. These materials may include proof of income, deduction vouchers, etc. Taxpayers need to ensure that the information filled in is true, accurate and complete, submit tax returns to the tax authorities on time, and pay taxes. At the same time, taxpayers also need to pay attention to the relevant policies and notices issued by tax authorities to ensure that their declaration work conforms to the latest tax laws and regulations.
To sum up:
The practice that individual tax can be declared in the current month and last month conforms to the provisions and actual needs of tax collection and management in China. Taxpayers shall, in accordance with the requirements of the tax authorities, declare and pay taxes on time, and ensure that the information submitted is true, accurate and complete. At the same time, taxpayers need to pay attention to the latest tax policies and notices in order to adjust their reporting strategies in time.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 25 provides that:
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.
Individual Income Tax Law of the People's Republic of China
Article 9 provides that:
The monthly tax withheld by withholding agents and the monthly tax payable by taxpayers shall be turned over to the state treasury within 15 days of the following month, and a tax return shall be submitted to the tax authorities.