The process for enterprises to declare personal income tax online: download the personal income tax declaration client and log on to the personal income tax declaration platform; Manually add personnel information to declare; Fill in the withholding income tax report form, and fill in the employee's salary income, five insurances and one gold amount in detail in the withholding income tax report form; Upload the declaration documents and make a declaration; After the declaration is successful, download the feedback file and import it into the tax client to complete the declaration business.
legal ground
Paragraph 1 of Article 11 of the Individual Income Tax Law of People's Republic of China (PRC)
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis; If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time; If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council.