Personal income tax is a kind of income tax levied by the state on the income of its own citizens, individuals living in its own territory and overseas individuals from its own country. The following is how to declare personal income tax for everyone, for reference only, I hope it will help you!
How to declare the company's personal income tax
Step 1: Download the individual income tax return from relevant websites:
Under normal circumstances, companies need to fill in the relevant tax returns reasonably when filing tax returns. The company's tax return can be downloaded online, so the first step of the company's personal income tax return is to fill in the relevant tax return directly online.
Step 2, fill in the individual income tax return form according to the relevant requirements:
After downloading the personal income tax return, you need to watch the filling requirements of the return on the relevant website. Then when the company declares personal income tax, it will fill in the basic tax return form in strict accordance with the relevant requirements. In this way, it will develop better, and this step is also the most important step.
Step 3: Check the tax return:
After completing the relevant personal income tax return, the company needs to review the basic tax return, and only after the review is passed can the company's tax return work be carried out reasonably. This basic step is also very important, and the company can't ignore this basic step when filing personal income tax.
Extended data:
Content of individual income tax collection
Wage and salary income
Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment. That is to say, as long as the income obtained by an individual is related to his position and employment, regardless of the capital expenditure channel of his unit or in the form of cash, physical objects and securities. , are the tax targets of wages and salaries.
Income from production and operation of individual industrial and commercial households
The income from the production and operation of individual industrial and commercial households includes four aspects:
(1) Income from the production and operation of individual industrial and commercial households in urban and rural areas who have been approved by the administrative department for industry and commerce to start business and obtained a business license, and engaged in industries such as industry, handicrafts, construction, transportation, commerce, catering, service and repair.
(2) Income obtained by individuals who have obtained business licenses with the approval of relevant government departments and engaged in paid service activities such as running schools, medical care and consulting.
(3) Income obtained by other individuals from individual industrial and commercial production and operation refers to income obtained by individuals from temporary production and operation activities.
(four) the taxable income related to production and operation obtained by the above-mentioned individual industrial and commercial households and individuals.
individual income tax
Income from contracted operation and lease operation of enterprises and institutions
The income from contracted operation and leased operation of enterprises and institutions refers to the income obtained by individuals from contracted operation, leased operation and subcontracting or subletting, including the income of wages and salaries obtained by individuals on a monthly or hourly basis.
Income from labor remuneration
Income from remuneration for labor services refers to income obtained by individuals engaged in activities such as design, decoration, installation, drawing, testing, medical treatment, law, accounting, consulting, giving lectures, news, broadcasting, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, advertisement, exhibition, technical service, introduction service, economic service and agency service.
Remuneration income
The income from remuneration for writing refers to the income obtained by individuals from publishing their works in the form of books and newspapers. The "works" mentioned here refer to works that can be published in books, newspapers and periodicals, including Chinese and foreign characters, pictures, music scores, etc. "Personal works" include my own works and translated works. Individuals who receive remuneration for works behind them shall be taxed according to the items contained in the remuneration.
royalty income
Income from royalties refers to the income obtained by individuals from providing the right to use patents, copyrights, trademarks, non-patented technologies and other franchises. The income from providing the right to use copyright does not include the income from remuneration. The income from the public auction (bidding) of the original or copy of the author's own written work shall be taxed according to the royalty.
Interest, dividends and bonus income
Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals owning creditor's rights and stock rights. Interest refers to personal deposit interest (+65438 the day after the announcement of cancellation of interest tax by the state on October 8th, 2008), loan interest and interest on purchasing various bonds. Dividend, also known as dividend, refers to the investment income that shareholders regularly get from joint-stock companies according to their articles of association. Dividends, also known as company (enterprise) dividends, refer to the profits of joint-stock companies or enterprises that exceed dividends according to the profits to be distributed. Joint-stock enterprises should pay dividends and bonuses to individual shareholders in the form of shares, that is, distribute bonus shares, and pay taxes according to the face value of the shares distributed.
Property rental income
Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles, boats and other property. Property includes movable property and immovable property.
Income from property transfer
Income from property transfer refers to the income obtained by individuals from transferring their own property such as securities, shares, buildings, land use rights, machinery and equipment, vehicles and boats to others or units, including the income obtained from the transfer of real estate and movable property. There is no tax on the income from individual stock trading for the time being.
Unexpected income
Accidental income means that the income obtained by individuals is non-recurring and belongs to all kinds of opportunistic income, including winning prizes, winning lottery tickets and other accidental income (including bonuses, physical objects and securities). Individuals who purchase social welfare lottery tickets and Chinese sports lottery tickets whose winning income does not exceed 10000 yuan shall be exempted from personal income tax, and those who exceed 10000 yuan shall be taxed in full according to the accidental income items (the tax rate of 438+0 1 as of April, 1965 is 20%).
;