1. Log in to the personal income tax APP first and enter the personal center;
2. Click on the employment information to see if the wrong company information is displayed;
3. If the wrong company is displayed, contact the personnel department of the new company for consultation in time;
4. With the assistance of the personnel department of the new company, correct the wrong information and ensure that the special tax deduction items can be correctly declared.
Calculation and declaration of individual income tax;
1, personal income tax rate table: according to the provisions of the personal income tax law, personal income tax adopts excessive progressive tax rate, and different income ranges apply different tax rates;
2. Calculation of comprehensive income: comprehensive income includes wages, salaries, labor remuneration, royalties, etc. , and the taxable income should be calculated on an annual basis;
3. Provisions on special additional deductions: including special additional deductions for children's education, continuing education and serious illness medical treatment, as well as additional deductions for housing loan interest and housing rent;
4. Operation of special additional deduction: When taxpayers declare personal income tax, they can choose special additional deduction according to the actual situation;
5. Withholding and annual settlement: Personal income tax is usually withheld and remitted by the employer on a monthly basis, and taxpayers need to make annual declarations and pay or refund the tax when the annual settlement is made.
To sum up, for companies that have never been employed and have personal income tax, the solution is to log in to the personal center through the personal income tax APP to see if the employment information shows the wrong company information. If there is any mistake, you should contact the personnel department of the new company for consultation in time, and correct the wrong information with its assistance to ensure that the special tax deduction items can be declared correctly.
Legal basis:
Personal Income Tax Law
second
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.