Add tax personnel operation process:
1. Log in to the electronic tax bureau. 2. Select My Information-User Management. 3. Select "Taxpayer Management" in the list. 4. You need to brush your face for the first time, and you can complete it according to the prompt steps. 5. After successful face brushing, enter the "Taxpayer Management" interface. 6. Click "Add Permission". 7. Enter the taxpayer's personal information correctly and click "OK".
What is the scope of personal income tax?
The collection scope of individual income tax includes:
1, income from wages and salaries, wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment;
2. Income from remuneration for labor services refers to income obtained by individuals from providing services such as design, laboratory testing, testing, medical treatment, law, accounting, decoration, installation, drawing, consultation, lectures, painting and calligraphy, sculpture, translation, film and television, audio recording, peer review, video recording, performance, advertising, exhibition, performance and technical services;
3. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. Pay attention to the income obtained by individuals from providing copyright use rights, excluding royalties;
4. Income from royalties, income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies;
5, operating income, including income from individual industrial and commercial households engaged in production and business activities; Investors of a sole proprietorship enterprise and individual partners of a partnership enterprise obtain income from the production and operation of a sole proprietorship enterprise or partnership enterprise registered in China; Income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law; Income obtained by individuals from contracting, leasing, subcontracting and subletting enterprises and institutions, and income obtained by individuals from other production and business activities;
6. Income from interest, dividends and bonuses, income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
7, property rental income, personal rental of real estate, machinery and equipment, travel and other property income;
8. Income from property transfer, income from personal transfer of securities, equity, partnership property share, real estate, machinery and equipment, vehicles, boats and other property;
9 accidental income, personal winning, winning, winning lottery and other accidental income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.
Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.
Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.