1, offline inquiry: taxpayers can bring their valid identity documents to the local tax center outlets for inquiry;
2. Third-party software query: taxpayers can log in to third-party software to query personal tax records;
3. Online inquiry: Taxpayers need to download and log in to the tax software to inquire about individual tax records according to the relevant tips on the webpage.
In real economic life, tax payment refers to the taxpayer's initiative to pay taxes to the national tax department. Generally speaking, tax payment is enforced in accordance with national laws, and taxpayers need to pay part of their income to the state according to a certain proportion. For the country, tax is an important source of fiscal revenue and the main form of social redistribution. Because of the characteristics of China's national conditions, the interests of enterprises, laborers and the state are the same, which determines that the essence of China's taxation is different from that of western capitalist countries. For China, most of the tax revenue comes from state-owned enterprises, which is also due to the dominant position of public ownership in the national economy.
Legal basis: Individual Income Tax Law of People's Republic of China (PRC).
Article 2 (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 7 Individual income tax paid abroad may be deducted from the taxable income obtained by individual residents from outside China, but the deduction amount shall not exceed the taxable amount calculated by taxpayers' overseas income in accordance with the provisions of this Law.