There are three ways to declare individual income tax of natural persons. First go directly to the local tax hall to declare, submit the information to the tax hall, and the information submitted by the tax hall will be accepted after it is correct. Second, you can declare on the official website of the local tax authorities and follow the instructions of official website. Three, mail declaration, the taxpayer will mail the tax return and related information to the tax authorities.
1. How to declare the income tax of natural persons?
Taxpayers can apply for tax returns in a variety of flexible ways, such as filing on the website of the local tax authorities, filing by mail, filing directly in the tax service hall of the local tax authorities, or filing in other ways required by the competent tax authorities.
(1) Information required for declaration:
According to the income, tax payable, tax paid (deduction), credit (deduction) and tax payable (refund) of a tax year, truthfully fill in the personal income tax return (taxpayers with annual income of more than 6,543,800 yuan+2,000 yuan), a copy of personal valid identity documents, and other relevant materials required by the competent tax authorities. Valid identity documents, including taxpayer's identity card, passport, home visit permit, military identity documents, etc.
(2) Information to be filled in when filing tax returns:
Generally, you only need to fill in personal basic information, annual income, tax payable, tax paid (deducted), tax credit and tax payable (refunded). Personal basic information includes name, ID card type and number, occupation, work unit, habitual residence, effective contact address in China, postal code and contact telephone number. If you are a foreigner, in addition to the above contents, you should also fill in information such as nationality and date of coming to China.
(3) Collection of tax returns:
The tax return can be downloaded free of charge from the website of the tax bureau, or can be directly collected free of charge in the tax halls of local tax authorities.
Obtaining the declaration of high-income earners through part-time: if you obtain wages and salaries from two or more places, you should choose and make a fixed declaration to the competent local tax authority where one of the units is located.
(four) the choice of reporting tax authorities:
1. If there is a business unit, report to the competent local tax authority where the business unit is located.
2. If there are two or more employers and employees, choose and report to the local competent local tax authorities where one of them is located.
3. If there is no business unit, and the annual income includes the income from the production and operation of individual industrial and commercial households or the income from the contracted operation and lease operation of enterprises and institutions, it shall be reported to the local tax authorities in charge of one of the actual places of operation.
4. If there are no employers or employees in China, and there is no income from production or operation in the annual income items, it shall be reported to the local competent tax authorities where the household registration is located. If you have a household registration in China, but the location of your household registration is inconsistent with your habitual residence in China, you should choose and report to the local competent local tax authorities. If you have no household registration in China, you should report to the local tax authorities in charge of your habitual residence in China.
Two, China's current personal income tax declaration and tax payment methods
(1) Direct declaration
Refers to the taxpayer or the taxpayer's tax agent directly reporting to the tax authorities. According to the different places of declaration, direct declaration can be divided into three types: direct declaration to the tax service hall, declaration to the roving collection point and declaration to the collection point.
(2) Declaration by mail
It means that taxpayers send tax returns and related tax information to tax authorities by mail. The specific methods are as follows: taxpayers calculate the tax payable by themselves or entrust tax agents, fill in the tax return (taxpayers who pay by themselves should also fill in the payment book and pay taxes in the bank), and within the statutory tax return period, put the tax return and related materials into a special envelope jointly formulated by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and the Ministry of Posts and Telecommunications and send them to the postal department, or take the delivery time as the declaration time; The postal department will send the postal declaration letter to the tax authorities in the same city by express mail; The tax authorities print the tax payment voucher and send it back to the taxpayer by registered mail (except for self-verification and self-payment).
(3) Electronic declaration
Refers to the taxpayer's behavior of transmitting the information listed in the tax return and related materials to the tax authorities through the computer network. There are three main ways of electronic declaration: microcomputer declaration, special tax declaration machine declaration and telephone declaration.
No matter which declaration method taxpayers adopt, they need to submit tax returns and related declaration materials to the tax authorities according to the requirements of various taxes.
Other tax declaration methods are:
1, agent declaration
Taxpayers with small scale of production and operation and no ability to declare may entrust an approved tax agency with tax agency qualification to go through the formalities of tax declaration within the prescribed reporting period.
2. Summary declaration
Enterprises approved by State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) to collect enterprise income tax shall be reported step by step after the end of the year.
3. How to declare the new personal income tax policy?
Taxpayers and withholding agents can go directly to the tax authorities to file tax returns or submit tax withholding and collecting reports, or they can file the above-mentioned returns by mail, data messages or other means according to regulations.
There are many ways to declare individual income tax of natural persons, and taxpayers can choose the most convenient way to declare. The above content is my answer to "How to declare individual income tax of natural persons". I hope it will help your daily life. If you need to go to court, please consult our lawyer.