To inquire about personal income tax, you should bring the original and copy of your second-generation ID card to any local tax bureau for inquiry. You only need to fill in the application form, and you don't need to pay. If you need to entrust others to inquire, you should write a power of attorney and bring the original and photocopy of the ID cards of both parties.
Method 2: Online inquiry (taking Beijing as an example)
1, Beijing Local Taxation Bureau personal tax basic information registration page
2. "Authentication" needs to be verified at any local taxation bureau in Beijing (free service), and then you can log in and inquire at any time. If it fails to pass the audit, even if the registration is successful, it cannot be queried.
Personal income tax actually refers to the general term for regulating all social relations in the process of personal income tax collection and management in order to adjust the relationship between tax authorities and natural persons. The earliest country to collect personal income tax is Britain, and since 1799, it has been gradually trying out "personal income tax collection". The legal taxpayers of individual income tax include not only resident taxpayers, but also non-resident taxpayer.
In China, any resident taxpayer has an unshirkable and complete tax payment obligation. As long as all income earned by residents inside and outside China is subject to individual income tax. Non-resident taxpayer is slightly different from resident taxpayers, who only need to pay personal income tax according to a certain proportion of their income in China.
Of course, not all people with income need to pay personal income tax. After all, before paying taxes, the first thing to solve is the problem of food and clothing. From 20 18 10/day, the threshold for individual income tax payment by residents and non-residents in China will be raised to 5,000 yuan, and the tax rate range from 3% to 45% will remain unchanged.
If residents want to inquire about their personal income tax-related information, there are generally two ways:
The first way is for residents to log on to the local tax website through the internet or mobile phone, and then find a small window about tax payment in the website. After clicking this window, they can log in to their personal accounts. If they don't have an account, they can register one immediately, then improve their account information, find a small window on the page about personal income tax calculation, and then inquire for themselves. The page settings of local tax websites in different regions are different, and the inquirers need to find their own windows about tax handling for business inquiry.
To sum up, every citizen in our country has the obligation to pay taxes, and the inquiry method of personal income tax can be inquired at the local taxation bureau through the original and photocopy of the ID card. If the local service allows, you can also choose online self-service inquiry, verify information and inquire about personal income tax.
Legal basis:
Individual Income Tax Law of the People's Republic of China
Article 6 Calculation of taxable income:
(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.
(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.
(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.
(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.
(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.
Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%. Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail. The special additional deduction specified in Item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by well-off individuals in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.