Conclusion: June 30. Analysis: The deadline for individual tax final settlement is June 30, 2022. Taxpayers who need to file taxes between March 1 and March 15 this year can make an appointment through the mobile personal income tax APP or web page after February 16 (inclusive). From March 16 to June 30, taxpayers can handle annual settlement at any time without making an appointment. The amount of personal income tax is: taxable income = (monthly income - five insurances and one fund - threshold - other deductions determined in accordance with the law - special additional deductions) / applicable tax rate - quick calculation deductions. Personal income tax is the tax paid by residents to the state on their personal income. An individual who has a domicile in China, or who has no domicile and has lived in China for a total of 183 days in a tax year, is a resident individual. Resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within and outside China. Individuals who do not have a domicile and do not live in China, or who do not have a domicile and live in China for less than 183 days in total in a tax year, are non-resident individuals. Non-resident individuals shall pay personal income tax in accordance with the provisions of this Law on their income derived from within China. The tax year begins on January 1 and ends on December 31 of the Gregorian calendar. Legal basis: "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China" Article 6 The scope of personal income stipulated in the Individual Income Tax Law: (1) Wage and salary income refers to the income obtained by an individual due to his or her employment. Wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to office or employment. (2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, calligraphy, painting, engraving, film and television , sound recordings, video recordings, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services. (3) Income from author remuneration refers to the income an individual obtains from the publication of his or her works in the form of books, newspapers, periodicals, etc. (4) Income from royalties refers to the income obtained by individuals from providing the right to use patents, trademarks, copyrights, non-patented technologies and other franchises; income obtained from providing the right to use copyrights does not include royalties. income.