Tax declaration refers to the legal behavior of taxpayers submitting written reports on tax matters to the tax authorities in accordance with the deadlines and contents stipulated in the tax law, which is the main basis for taxpayers to fulfill their tax obligations and bear legal responsibilities, and is the main source of tax management information for the tax authorities as well as an important system of tax management. Taxation is the due obligation of every citizen, so it should be performed by citizens on their own initiative. Taxpayers' tax declaration is actually a declaration and payment of two links, one is to tell the tax authorities "how much tax to pay", which is "declaration", and the other is to tell the tax authorities "I came to pay". One is to tell the tax authorities "how much tax to pay", which is "declaration", and the other is to tell the tax authorities "I've come to pay", which is "payment". The tax declaration is made by the taxpayer himself to calculate how much he should pay, and then go to the tax authorities to pay, which is to highlight the feature of "taxpayers automatically fulfill their legal obligations", and also to test the taxpayer's integrity. Tax declaration is an obligation, tax payment is also an obligation. The two are synchronized in most cases, so it is often felt that the payment of taxes on the line, there is no need to make a tax declaration.
What is included in the scope of individual income tax
The scope of individual income tax includes:
1, wages and salaries, wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to employment or employment;
2, remuneration for services, individuals engaged in 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.
Legal basis: "Chinese People's *** and State Tax Collection and Management Law"
Article 25 Taxpayers must be in accordance with the provisions of laws and administrative regulations or tax authorities in accordance with the provisions of the laws and administrative regulations to determine the declaration period, the content of the declaration and truthfully for the tax declaration, the tax return, the financial accounting statements and the tax authorities in accordance with the actual needs of taxpayers required to submit other tax information. The taxpayer is required by the tax authorities to submit tax returns, financial accounting statements and other tax information as required by the tax authorities.
The withholding agent must, in accordance with the provisions of laws and administrative regulations or the tax authorities in accordance with the provisions of laws and administrative regulations to determine the declaration period, the content of the declaration and truthfully submit the withholding and collection of taxes on behalf of the tax report form, and the tax authorities in accordance with the actual needs of the withholding agent required to submit other relevant information.
Article 26 Taxpayers and withholding agents may go directly to the tax authorities to make tax returns or report the withholding and collection of taxes on behalf of the tax report form, or may take the mail, data messages or other means to make the above declarations and reports in accordance with the provisions.
Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, over-levy, under-levy, early-levy, defer-levy, or amortize taxes in violation of the provisions of laws and administrative regulations.
The taxable amount of agricultural tax is authorized in accordance with the provisions of laws and administrative regulations.