1. Log in to the electronic declaration system and click "Declaration and Payment";
2. Select "Individual Income Tax Detailed Declaration" and click "Declaration" to enter the declaration page;
3. Fill in all the information and click "Check Tax Calculation";
4. Click the "Pay Tax" button to complete the individual income tax declaration.
Related concepts of individual tax return:
1. tax registration: individuals need to register with the tax authorities and obtain a tax registration certificate before they can engage in taxable activities;
2. Occurrence of tax obligation: After obtaining taxable income, individuals are obligated to pay taxes according to the conditions and time stipulated by law;
3. Tax declaration: individuals should declare their taxable income to the tax authorities within the prescribed time limit and pay the corresponding taxes;
4. Tax payment: taxpayers pay taxes in full and on time according to the collection notice of the tax authorities;
5. Information collection: The tax authorities will collect relevant information of taxpayers for tax administration and services;
6. Tax inspection: the tax authorities check the taxpayer's tax returns and tax payment to ensure the implementation of tax laws and regulations;
7. Tax record management: Taxpayers should properly keep the tax declaration materials and tax payment vouchers in case of inquiry by tax authorities or their own needs;
8. Feedback of tax returns: The tax authorities review the tax returns and feed back the results to taxpayers;
9. Tax credit evaluation: Taxpayers' tax behavior will affect their tax credit evaluation, and good tax credit will help them enjoy preferential tax policies.
10. Tax service: The tax authorities provide consulting, training and other services to help taxpayers understand tax policies and correctly fulfill their tax obligations.
To sum up, the operation process of individual tax declaration includes logging into the electronic declaration system, selecting individual income tax detailed declaration, filling in information, checking and calculating taxes, and finally clicking the tax button to complete the declaration.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 25
Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.