First of all, you need to prepare the following materials: payer's name, ID number, monthly salary, repayment month, payer's address and zip code. Then fill out the declaration form and submit it to the tax bureau. The tax bureau will issue a general payment book, and finally go to the bank to pay taxes. Remember to issue a tax payment certificate after payment. Specific process: 1. A person who pays personal income tax entrusts the tax personnel of his company (income distribution unit) to the competent tax authorities to file a tax application, explaining the tax reasons and the calculation table of tax payment and late payment fee. 2. After being audited by the management personnel of the tax authorities, the tax authorities will print the payment form, and the tax officials will return the copy of the bank receipt stamped with the official seal after paying in the bank. 3. If you buy a house and buy a car to pay taxes, you can't get the tax payment certificate. The tax bureau cannot print the tax payment certificate to prevent taxpayers from defrauding the purchase qualification in this way.
Legal analysis
Article 4 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection stipulates that units and individuals with tax obligations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.