Individual income tax should be declared to the local competent tax authorities of one of the employed units.
according to the Individual Income Tax Law of the People's Republic of China and its implementing regulations, and the State Taxation Administration of The People's Republic of China's Regulations on Printing and Distributing < Measures for self-declaration of individual income tax (Trial) > Notice (Guo Shui Fa [26] No.162) stipulates that all natural persons who have earned wages and salaries in two or more places in China should choose and file personal income tax with the local competent tax authorities where one of the employed units is located.
according to article 39 of the individual income tax law of the people's Republic of China, if taxpayers have two or more items of income listed in article 2 of the tax law, tax payment shall be calculated separately according to items. Where income from items 1, 2 and 3 of Article 2 of the Tax Law is obtained from two or more places in China, the income from the same items shall be calculated and taxed together.
expanded information
Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
The scope of individual income as stipulated in Article 6 of the Individual Income Tax Law:
(1) Income from wages and salaries refers to wages, salaries, bonuses, year-end salary increase, labor dividends, allowances and subsidies obtained by individuals due to their employment or employment, and other income related to their employment or employment.
(2) Income from remuneration for labor services refers to income obtained by individuals from engaging in labor services, including design, decoration, installation, drawing, laboratory testing, testing, medical treatment, law, accounting, consulting, lecturing, translation, peer review, painting and calligraphy, sculpture, film and television, audio recording, video recording, performance, performance, advertisement, exhibition, technical service and introduction.
(3) The term "income from remuneration for writing" refers to the income obtained by individuals from the publication of their works in the form of books, newspapers and periodicals.
(4) The term "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; The income from providing the right to use copyright does not include the income from remuneration.
(5) Operating income refers to:
1. Income obtained by individual industrial and commercial households engaged in production and business operations, and income obtained by investors of sole proprietorship enterprises and individual partners of partnership enterprises from production and business operations of sole proprietorship enterprises and partnership enterprises registered in China;
2. Income obtained by individuals from running schools, medical care, consulting and other paid service activities according to law;
3. Income obtained by individuals from contracting, leasing, subcontracting or subletting enterprises and institutions;
4. Income obtained by individuals from other production and business activities.
(6) Income from interest, dividends and bonuses refers to income from interest, dividends and bonuses obtained by individuals who own creditor's rights and stock rights.
(7) The term "income from property lease" refers to the income obtained by individuals from renting real estate, machinery and equipment, vehicles and boats and other property.
(8) The term "income from property transfer" refers to the income obtained by individuals from transferring securities, stock rights, share of property in a partnership, real estate, machinery and equipment, vehicles, boats and other property.
(9) Accidental income refers to personal income from winning prizes, winning prizes, winning lottery and other accidental properties.
if it is difficult to define taxable income items for personal income, it shall be determined by the competent tax authorities of the State Council.
Lianyungang Municipal People's Government-How do two salaried individuals declare personal income tax?
Jiangxi Provincial Taxation Bureau-About sending two or more personal income taxes on wages and salaries.