Personal income tax refers to the income obtained by individuals in China, including wages, salary income, production and operation income of individual industrial and commercial households, etc. According to the provisions of the Individual Income Tax Law, taxpayers need to settle and pay the individual income tax of the previous year from March/KLOC-0 to April 30 every year, and fill in and submit the Declaration Form for Settlement and Payment of Individual Income Tax. In order to facilitate taxpayers' filing, China tax authorities provide various online filing channels, including official websites, mobile apps and self-service terminals. The specific operation steps are as follows: 1. Log in to official website, the tax department, and enter the personal income tax declaration system; 2. Fill in taxpayer information, information acquisition and tax calculation in turn; 3. After checking the information, submit the declaration form for final settlement; 4. Pay by mobile phone or online banking according to the system prompt; 5. After the payment is successful, save the electronic certificate or print the paper voucher. In addition, you can also declare on mobile devices through the mobile APP provided by the tax department. In case of operational problems, taxpayers can also consult the local tax authorities or consult relevant tutorials.
What matters should be paid attention to in the final settlement of personal income tax? The following matters should be paid attention to in the declaration and final settlement of individual income tax: 1. Confirm the income source and calculation method, and avoid wrong filling, missing filling or repeated filling; 2. Check personal information to ensure that it is filled in correctly; 3. Complete the declaration and payment within the specified time to avoid additional expenses such as late payment fees; 4. If you enjoy preferential tax policies, you need to fill in the relevant information in the final settlement declaration form and upload the supporting documents.
Personal income tax is one of the basic obligations of every taxpayer. Online declaration through various channels can effectively improve the efficiency and convenience of tax collection. Taxpayers need to carefully check the information and its authenticity when filing personal income tax returns to ensure that the tax payment behavior is legal and compliant.
Legal basis:
Article 9 of the Individual Income Tax Law of People's Republic of China (PRC) * * * The establishment, alteration, transfer and extinction of the real right of immovable property shall take effect after being registered according to law; Without registration, it will not take effect, except as otherwise provided by law. Natural resources owned by the state according to law may not be registered.