Legal analysis: There are two kinds of individual income tax annual remittance time, which are as follows: 1. Resident individuals obtaining comprehensive income shall make remittance within the period from March 1 to June 30 of the following year in which the income is obtained; 2. Taxpayers obtaining business income shall make remittance before March 31 of the following year in which the income is obtained. Individual income tax is payable by the income earner, and the unit or individual that pays the income is the withholding agent. If a taxpayer has a Chinese citizen identification number, the Chinese citizen identification number shall be the taxpayer identification number; if a taxpayer does not have a Chinese citizen identification number, the tax authorities shall give him/her a taxpayer identification number. The amount of individual income tax is: taxable income = (monthly income - five insurance and one pension - starting point - other deductions determined by law - special additional deductions)/applicable tax rate - quick deductions. Individual income tax is the tax paid by residents to the state on their personal income. Individuals who have a domicile in China or who do not have a domicile but have lived in China for 183 days in a tax year are considered as resident individuals. Individuals who are residents shall pay individual income tax on the income they derive from within and outside China in accordance with the provisions of this Law. Individuals who do not have a domicile and do not reside in China, or individuals who do not have a domicile and have resided in China for less than 183 days in a taxable year, are non-resident individuals. Non-resident individuals shall pay individual income tax on income derived from the territory of China in accordance with the provisions of this Law. The taxable year begins on January 1 and ends on December 31 of the Gregorian calendar.
Legal basis: "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 6 Scope of individual income under the Individual Bending Income Tax Law:
(1) Income from wages and salaries refers to the wages, salaries, bonuses, end-of-year raises, bonuses, allowances and subsidies, and other income related to the employment of the individual in his office or employment. Income.
(2) income from remuneration for labor services, refers to the income derived from the performance of labor services, including design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, translation, reviewing, painting, calligraphy, sculpture, film, television, audio, video, performances, performances, advertisements, exhibitions and displays, technical services, referral services, brokering services, agency services, as well as other labor services. Income obtained.
(3) manuscript income, refers to the individual's income from the publication of their works in books, newspapers and magazines and other forms of publication.
(4) Royalty income refers to the income derived from the provision of the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income derived from the provision of the right to use copyrights does not include the income from manuscripts.
(5) Business income refers to:
1. Income derived from production and business activities of individual industrial and commercial households, and income derived from the production and business activities of sole proprietorships and partnerships registered within the country by investors of sole proprietorships and partners of partnerships;
2. Income derived from the running of schools, medical treatment, counseling, and other remunerated services;
3. Income derived from the provision of patent rights, trademark rights, copyrights, non-patented technologies, and other franchises; income derived from the provision of the right to use copyrights is not included in the income from manuscripts. Income from contracting, leasing, subcontracting and subletting to enterprises and institutions;
4. Income from other production and business activities.
(6) interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by an individual who owns debt, equity and so on.
(7) Income from property leasing refers to the income obtained by an individual from the leasing of real estate, machinery and equipment, vehicles and vessels, and other property.
(viii) Income from property transfer refers to the income derived from the transfer of securities, equity, partnership shares, real estate, machinery and equipment, vehicles and vessels, and other property.