1. Download the personal income tax declaration client and log on to the personal income tax declaration platform;
2. Add the information of personnel who need to declare personal income tax;
3. Fill in the withholding income tax report and normal salary report;
4. In the withholding income tax report, please fill in the employee's salary income, five insurances and one gold in detail, and personal tax payment will appear after filling in. Finally, click Save and declare.
The materials required for enterprises to declare individual income tax are as follows:
1. Enterprises (companies), institutions, organs, mass organizations, institutions, self-employed individuals and other units or individuals that pay personal taxable income in China are withholding agents for personal income tax;
2. When withholding agents pay taxable income (including cash, physical objects and negotiable securities) to individuals, regardless of whether taxpayers belong to their own units or not, they shall withhold and remit their due personal income tax according to the applicable tax items and tax rates;
3. The withholding agent shall designate the personnel of the financial accounting department or other relevant departments who pay the taxable income to specifically handle the withholding and payment of personal income tax. When different departments of the same withholding agent pay taxable income, they shall jointly declare individual income tax.
4. The withholding agent shall declare the tax withheld before the 5th day of the month following/kloc-0 (postponed in case of holidays), and submit the personal income tax withholding report to the competent tax authorities, and submit the personal income payment schedule including the name, unit, position, income and tax payment of each taxpayer, as well as other relevant materials required by the tax authorities.
To sum up, the collection methods of personal income tax are withholding and self-declaration. Taxpayers' income from wages and salaries shall first be based on the monthly income after deducting expenses of 5,000 yuan, special deductions and other deductions determined according to law. The enterprise shall withhold and remit the wages and salaries of employees, labor remuneration, royalties and dividend income.
Legal basis:
Article 9 of the Individual Income Tax Law of People's Republic of China (PRC)
Individual income tax shall be paid by taxpayers, and the units or individuals who pay the income shall be withholding agents.
If the taxpayer has a China citizenship number, the China citizenship number shall be the taxpayer identification number; If a taxpayer does not have a China citizenship number, the tax authorities shall issue a taxpayer identification number. When a withholding agent withholds tax, the taxpayer shall provide the withholding agent with the taxpayer identification number.