The operation process of individual income tax can be divided into the following steps:
1. Determine the taxpayer identity: First, determine the taxpayer identity of individual income tax, including resident individuals and non-resident individuals. Resident individuals refer to individuals who have a residence in China and have lived for more than 183 days, while non-resident individuals refer to individuals who have no residence in China or have lived for less than 183 days.
2. Determination of tax revenue: According to the individual income tax law, the taxable objects of individual income tax include wages and salaries, labor remuneration, royalties, interest, dividends, property leasing and property transfer. Determine the taxable items of income tax according to the individual's specific situation.
3. Tax calculation: According to the provisions of the Individual Income Tax Law, the calculation of individual income tax adopts the method of progressive tax rate, and the tax rate increases step by step according to different income levels. Calculate the tax amount of individual income tax according to the individual's tax income and applicable tax rate.
4. Pay personal income tax: Personal income tax can be paid in many ways, including bank transfer, online banking, mobile banking, tax bureau window, etc. According to the specific provisions of the individual's location, choose the appropriate payment method and pay personal income tax on time.
5. Submit individual income tax returns: According to the requirements of the tax bureau, individuals need to fill out individual income tax returns and submit them to the tax bureau within the specified time. The declaration form needs to fill in personal basic information, tax revenue, reduction and exemption items, etc.
The above is the general operation process of individual income tax, and the specific operation process may be different due to regional and personal conditions. It is recommended to consult the local tax bureau or professional lawyers during the operation to ensure compliance with relevant laws and regulations and correct fulfillment of tax obligations.
Legal basis:
People's Republic of China (PRC) Individual Income Tax Law (revised on 20 18): Article 20 The collection and management of individual income tax shall be implemented in accordance with this Law and the Law of People's Republic of China (PRC) on Tax Collection and Management.