1, online personal income tax declaration system
1 Definition: The online personal income tax declaration system is an online platform provided by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) for taxpayers to declare personal income tax and inquire relevant information.
Usage: Log in to official website, State Taxation Administration of The People's Republic of China, and find the entrance to the personal income tax declaration system on the home page or related pages. Then log in to the system with the personal taxpayer account, and you can query the personal income tax.
2. Website of Electronic Taxation Bureau
1 Definition: The website of electronic tax bureau is an online service platform provided by local tax authorities, which is used by taxpayers to inquire about tax collection information and declare tax payment.
Usage: Log on to the website of electronic tax bureau of local tax authorities, and look for the personal income tax inquiry portal on the website. Log in to the website with an individual taxpayer account, and you can check personal income tax.
3. Mobile personal income tax application
1 Definition: Many local tax authorities provide mobile personal income tax apps for taxpayers to inquire about tax information and declare taxes. These applications can usually be downloaded and installed through the app store.
Usage: download and install the personal income tax App provided by the local tax authorities, and then log in with the personal taxpayer account. In the App, you can find the entrance of personal income tax inquiry and carry out related inquiry operations.
4. Tax Service Hall/Window
1 Definition: The tax service office/window is the physical office of the local tax authorities, and you can consult the staff in person to obtain personal income tax information.
Usage: Go to the tax service hall/window of the local tax authority and consult the staff for personal income tax inquiry.
The standards of individual income tax are as follows:
1, standard tax rate, the standard tax rate of personal income tax usually adopts progressive tax rate, and different tax rate grades are determined according to personal income level. Lower income usually applies lower tax rate, and higher income applies higher tax rate. The specific value of tax rate will be different due to the tax laws of countries and regions;
2. Exemption amount, personal income tax exemption amount means that income within a certain range does not need to pay personal income tax. The specific value of the exemption varies from country to country and is usually determined according to the local economic situation and tax policy.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 51
Upon discovery, the tax authorities shall immediately refund the tax overpaid by taxpayers; If a taxpayer finds out within three years from the date of final settlement of the tax, he may request the tax authorities to refund the overpaid tax and add interest on the bank deposits during the same period, and the tax authorities shall immediately refund it after timely verification; If it involves withdrawing the treasury, it shall be returned in accordance with the provisions of laws and administrative regulations on treasury management.