How do individuals declare a tax?

The process of individual tax declaration is as follows:

1. Go to the window of the local taxation bureau to get the personal income tax return;

2. Fill in the individual income tax return. When filling in, you must accurately fill in personal basic information, taxable income, paid taxes and other related information;

3. Check the information on the declaration form. Be sure to check whether the information on the declaration form is correct before submission, and modify it if it is wrong;

4. Submit the declaration form. Submit the completed declaration form to the window staff, who will review whether the information in the declaration form is complete and accurate;

5. Pay personal income tax. Calculate the amount of personal income tax payable according to the taxable income and tax paid at the time of declaration, and then pay the personal income tax through the tax payment method designated by the window staff.

The information required for individual tax declaration is as follows:

1, identification: valid identification documents such as ID card and passport;

2. Income proof: income proof documents such as salary income and manuscript fee;

3. Deduction vouchers: social insurance payment vouchers such as social security, provident fund and medical care, and special additional deduction vouchers for personal income tax;

4. Tax filing tools: such as personal income tax APP, electronic tax bureau and other tax filing tools.

To sum up, the specific information requirements may be different due to regional and personal conditions, so please declare in combination with the relevant regulations of the local tax authorities. When declaring individual tax, it is recommended to abide by relevant laws and regulations and consult professionals.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.