Personal income tax is collected by withholding at source and self-declaration, and the unit or individual who pays the income is the withholding agent of personal income tax; Wage and salary income is obtained from two or more places, and there is no withholding agent, and there is a withholding agent, but if the withholding agent fails to withhold and pay taxes in accordance with the provisions of the tax law, the taxpayer shall declare and pay taxes on his own. In fact, declaration through withholding agents is declaration through taxpayers. Generally, some wage earners will choose to declare through withholding agents. The unit will directly deduct five insurances, one gold and two personal income tax expenses when paying employees. If the taxpayer fails to declare the special additional deduction information of personal income tax to the unit, the unit will uniformly calculate the employee's personal income tax expenses according to the standard of 5,000 yuan. However, if the taxpayer declares the information form of special additional deduction for personal income tax to the unit, then the unit will know the information of special additional deduction for employees. When calculating the employee's personal income tax every month, the unit will deduct the tax according to the special additional deduction standard. This way is more convenient for employees. In the second year, employees don't have to go to the tax department for summary settlement, and the unit will automatically deduct the special part when paying wages every month.

Legal basis:

"Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 36 A taxpayer shall file a tax return with the competent tax authorities in accordance with the provisions in any of the following circumstances: (1) The annual income is more than 6,543,800 yuan; (2) Obtaining wages and salary income from two or more places in China; (3) Income obtained from outside China; (4) No withholding agent has obtained taxable income; (5) Other circumstances stipulated by the State Council.

Derivative problem:

How to choose the reporting method of personal income tax?

1, download the mobile App "Personal Income Tax" to fill in;

2. Search official website, the electronic tax bureau of Baidu's province and city, and log in and fill in the declaration information form after entering the website. In addition, you can download the information report and fill in the declaration.

3. Go to the lobby of the local taxation bureau to receive the paper declaration information form and fill it out.

Collection method

Personal income tax is collected by withholding at source and self-declaration, and the unit or individual who pays the income is the withholding agent of personal income tax; Wage and salary income is obtained from two or more places, and there is no withholding agent, and there is a withholding agent, but if the withholding agent fails to withhold and pay taxes in accordance with the provisions of the tax law, the taxpayer shall declare and pay taxes on his own.