Legal analysis: 1. After the implementation of the new personal income tax, it cannot be declared in the original electronic tax bureau. If you want to declare, you must log in to the electronic tax bureau first. After logging in, you can enter the personal income tax module and find the initial password to declare. 2. After finding the initial declaration password, download the withholding client of the new personal income tax declaration system and the natural person tax management system, and initialize the installation after downloading. These are very simple, just follow the system prompts, so I won't write in the library. 3. After the installation of the new tax system is completed, enter the set login password and click Login to enter the new tax system. 4. After entering the new system, the first thing to do is to collect personnel information, that is, to enter the personal information of company personnel, including their names, ID numbers, etc. Click Add to enter, or you can use the import function. 5. After collecting employee information, click on the withholding income tax report form to fill in. After entering the reporting interface, there are three categories. If you declare your usual salary, click Normal Salary. 6. After the salary is filled in, click on the declaration form to submit and upload it to the tax bureau. Click on the declaration form to submit and the page will jump. Select the withholding tax declaration form, and then click Send Declaration Form. 7. Click to send the declaration form again, and the page will jump again. Enter the declaration password, and then click OK. Wait a few minutes, the new tax declaration is successful.

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 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 income tax shall be calculated on a consolidated basis according to the tax year if individual residents obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income), and on a monthly or itemized basis if individual residents obtain income from items 1 to 4 of the preceding paragraph. 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.