(1) direct (door-to-door) declaration: taxpayers who have not implemented tax and bank network tax allocation and entrusted levy can go to the competent state tax authorities to handle tax declaration on their own;
(2) tax and bank network tax allocation: within the scope of the city of Dalian (in addition to the entrusted levy and the individual industrial and commercial households which have built accounts), all the individual regular fixed-rate households which have applied for tax registration for the payment of value-added tax (and have reached the starting point of value-added tax) can implement the tax and bank network tax declaration. (those who have reached the starting point of VAT) can implement tax declaration through the tax bank network.
(3) Postal declaration method;
(4) Other declaration methods.
What is included in the scope of taxation of individual income tax
The scope of taxation of individual income tax includes:
1. Wages and salaries, wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to the employment of an individual in an official capacity;
2. Remuneration for labor, income from individuals engaged in the design, laboratory testing, testing, medical care and other services. design, laboratory, testing, medical, legal, accounting, decoration, installation, cartography, consulting, lecturing, painting, calligraphy, sculpture, translation, film, television, sound recording, auditing, video recording, performance, advertisement, exhibition, performance, technical services and other labor income;
3. Income from remuneration for manuscripts, which is the income received by an individual for the publication of his or her work in the form of a book, a newspaper or a magazine, or for the publication of a work in the form of a book, a newspaper or a magazine, or for the publication of a work in the form of a book, a newspaper or a magazine, or in the form of a newspaper or a magazine. Note that the income obtained by an individual by providing the right to use copyrights is not included in the income from manuscripts;
4. Royalty income, the income obtained by an individual by providing the right to use patents, trademarks, copyrights, non-patented technologies, and other franchises;
5. Business income, including the income obtained by an individual industrial or commercial enterprise from engaging in production and business activities; and the investor of a wholly owned individual enterprise, Individual partners of partnerships derive their income from the production and operation of sole proprietorships and partnerships registered in the country; individuals' income from running schools, medical treatment, consulting and other paid service activities in accordance with the law; individuals' income from contracting, leasing, subcontracting and subletting to enterprises and institutions, as well as income from other production and operation activities;
6. Interest, dividends and bonus income. Income from interest, dividends and bonuses obtained by individuals owning debentures, shareholdings, etc.
7. Income from property leasing, income obtained by individuals from renting out immovable property, machinery and equipment, vehicles and vessels, as well as other property;
8. Income from property transfer, income obtained by individuals from transferring securities, shareholdings, shares of property in partnerships, immovable property, machinery and equipment, vehicles and vessels, as well as other property;
9. other properties;
9. Incidental income, individuals win prizes, jackpots, lotteries and other incidental income.
I hope the above can help you, if you have other questions please consult a professional lawyer.
The tax authorities determine the manner of tax collection according to the principle of ensuring that the national tax is deposited in full and in a timely manner, facilitating taxpayers, and reducing the cost of taxation.
The tax authorities shall strengthen the management of taxpayers' export tax refunds, and the specific management methods shall be formulated by the State Administration of Taxation in conjunction with the relevant departments of the State Council.