1, to find the official website of the local tax bureau, enter the website, enter the enterprise's user name and password to log in to the enterprise's personal account;
2, to enter the official website and log in, to find the option of "declaration of payment", then Click on "Tax Declaration";
3. After clicking on "Tax Declaration", we will find "Individual Income Tax Detail Declaration", and the page will be jumped to Individual income tax declaration interface;
4. Individual industrial and commercial households in accordance with the actual occurrence of business fill in the relevant data, fill in and click submit to declare success.
Individual tax vouchers to the local tax office to print, there can be three ways to get:
1, the unit's financial staff to take the list of tax payments, and the unit's relevant certificates to go to the tax office to open this tax tax tax certificate;
2, the individual himself with his ID card to go to the tax office to open, but it must be my own, but also need to provide the unit's tax ID number;
3, with the personal identity information, some places have launched a network and self-service tax terminals for self-service inquiries, printing, online checking, SMS subscription and other services, the public can through the network and self-service tax terminals to inquire, print personal income tax completion certificates and tax lists.
The individual income tax rates are stipulated as follows:
1. Comprehensive income is subject to a super progressive tax rate of three to forty-five percent;
2. Business income is subject to a super progressive tax rate of five to thirty-five percent;
3. Income from interest, dividends and bonuses, income from leasing of property, income from the transfer of property, and incidental income are subject to a proportional tax rate of five to thirty-five percent. proportional tax rate of twenty percent.
The classification of individual income tax is as follows:
1. Income from wages and salaries, which refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other incomes related to the position or employment that an individual obtains as a result of his or her position or employment;
2. Income from the production and operation of individual businessmen and women, which refers to the income of individual businessmen and women engaging in the industries, handicrafts construction, transportation, commerce, catering, service, repair and other industries; individuals approved by the relevant government departments, obtain a license to engage in school, medical, consulting, and other paid service activities; other individuals engaged in individual industrial and commercial production and operation of income;
3, contracting and leasing of enterprises and institutions Income from contracting, leasing and subcontracting, subletting income, including the wages and salaries obtained by individuals on a monthly or monthly basis;
4. Income from remuneration for services, including income from designing, decorating, installing, drafting, laboratory testing, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translating, reviewing, painting and calligraphy, engraving, film and television, audio-recording, performance, acting, advertising, and other activities of individual business operations, video, performance, show, advertisement, exhibition, technical service, introduction service, brokerage service, agency service, and other labor services;
5. Income from manuscripts refers to the income obtained by an individual from the publication of his/her works in the form of books, newspapers and magazines;
6. Income from royalty refers to the income obtained by an individual from the provision of patents, trademarks, copyrights, non-patent technologies and other royalties;
7. Income from the provision of patents, trademarks, copyrights, non-patented technologies and other royalties. other franchises; the income derived from the provision of the right to use copyrights, excluding the income from manuscripts;
7. Interest, dividend, bonus income, refers to the interest, dividend, bonus income derived from the ownership of debt, equity;
8. Income from property leasing, refers to the income derived from the leasing of buildings, land-use rights, machinery and equipment, vehicles and ships, and other property;
9. Income from the rental of property, refers to the income derived from the rental of buildings, land-use rights, machinery and equipment, vehicles and ships, and other property;
10. Income;
9. Income from property transfer refers to the income from transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other property;
10. Incidental income refers to the income from winning prizes, jackpot prizes, lotteries, and other incidental income;
11. Other income that is determined to be taxed by the financial department of the State Council.
Legal Basis: Article 10 of the Individual Income Tax Law of the People's Republic of China
Taxpayers shall make tax declarations in accordance with the law under one of the following circumstances:
(i) the acquisition of consolidated income is subject to remittance;
(ii) there is no withholding agent for taxable income;
(iii) there is no withholding agent for taxable income; and
(iv) the taxpayers are required to pay tax in accordance with the tax regulations. p>
(3) the acquisition of taxable income without withholding tax by the withholding agent;
(4) the acquisition of overseas income;
(5) the cancellation of Chinese household registration due to emigration;
(6) the acquisition of salary and wage income by a non-resident individual from more than two places in China;
(7) other cases as stipulated by the State Council.
The withholding agent shall handle full and complete withholding declarations in accordance with the state regulations, and provide taxpayers with information on their personal income and the amount of tax that has been withheld.