1. Log in to official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), and click "Tax Service" in the service bar.
2. On the jump page, click "Online Tax".
3. Select your own area in the jumped map page.
4. Select "Register" account in the pop-up page, and follow the page prompts to pay attention to WeChat official account for "real name registration".
5. After successfully registering WeChat, return to the webpage, click "Login", log in to the personal page, and click the personal income tax declaration under the column "I want to pay taxes". Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), the following personal income shall be subject to individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law. Article 9 Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents.
If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.
Article 10 Under any of the following circumstances, taxpayers shall file tax returns according to law:
(a) to obtain comprehensive income needs to be settled;
(2) There is no withholding agent for obtaining taxable income;
(3) Having obtained taxable income and the withholding agent has not withheld the tax;
(4) Obtaining overseas income;
(5) Cancellation of China hukou due to immigration;
(6) Non-resident individuals obtain wages and salary income from two or more places in China;
(seven) other circumstances stipulated by the State Council.
Withholding agents shall, in accordance with the provisions of the state, apply for full withholding declaration for all employees, and provide taxpayers with information such as their personal income and tax withheld and remitted.