How to declare labor remuneration tax

The tax declaration process of labor remuneration is as follows: 1. Taxpayers go to the tax declaration window of the tax service hall to receive and fill in 2 copies of the Individual Income Tax Declaration Form. Taxpayers with an annual income of more than 6.5438+0.2 million yuan shall receive and fill in two individual income tax returns. 2, taxpayers with the above materials, to declare the tax service hall tax window. According to the relevant laws and regulations, if there is no tax in the current period, the information provided by the taxpayer is complete, the content is accurate, the procedures are complete, and there is no violation after examination and approval by the tax authorities. Those who meet the requirements shall be settled on the spot, stamped on the individual income tax return and returned to the taxpayer.

I. Location of tax declaration:

1. If there are employers or employees in China, they should report to the local competent tax authorities.

2. If there are more than two units in China, they shall choose and report to the local competent tax authorities.

3. If there are no employers or employees in China, and the annual income items include 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 (hereinafter referred to as the income from production and operation), it shall be reported to the competent tax authorities where the actual operation is located.

4. If there are no employers or employees in China, and there is no income from production or operation in the annual income items, they shall report to the competent tax authorities where they are registered. If you have a household registration in China, but the location of your household registration is different from your habitual residence in China, you should choose one place to report to the competent tax authorities. Those who have no household registration in China shall report to the competent tax authorities of their habitual residence in China.

Two, the materials required to declare a tax are:

1, 3 individual income tax returns (Form A).

2. Personal income tax basic information table (Table B)3 copies (for the first time or when the information changes).

3. Original and photocopy of valid personal identity documents.

4. Other relevant materials that can prove the taxpayer's income, original value of property and related taxes and fees.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.