1. Login to the website of State Taxation Administration of The People's Republic of China, China: Go to the website of State Taxation Administration of The People's Republic of China, China, click on the "Personal Income Tax" column, and select related options such as "Personal Income Tax Inquiry" or "Personal Income Tax Inquiry and Declaration";
2. Enter personal identity information: according to the website prompts, enter personal ID number, name, verification code and other information, and click "Query" or "Declaration" to query;
3. Query personal income tax information: the system will automatically query personal income tax information, including income tax payment, tax year, tax amount and other related information. If the individual fails to pay income tax, the system will also prompt the corresponding tax tips and regulations.
Check your personal income tax to meet the following conditions:
1, with taxpayer status: only taxpayers who meet the requirements of China's individual income tax law can make personal income tax inquiries;
2. Declared personal income tax: it is necessary to declare personal income tax to the national tax authorities in accordance with regulations;
3. The tax authorities have completed relevant procedures: it is necessary to ensure that the tax authorities have completed relevant procedures, such as verification and payment;
4. Personal income tax has been settled: it is necessary to settle personal income tax before tax every year to ensure the accuracy of tax payment;
5. Have inquiry authority: you need to register on the website of the national tax authorities and obtain the corresponding inquiry authority, or go to the tax authorities window to inquire.
To sum up, the specific conditions and procedures of personal income tax inquiry may be different due to personal circumstances and policy changes. It is recommended to consult the local tax authorities or relevant departments for details. At the same time, before conducting personal income tax inquiry, it is recommended to understand relevant laws, regulations and policies to ensure their own rights and interests.
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 personal 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.