The process of personal income tax declaration is that the applicant logs in to the personal income tax app, selects "declare special additional deduction", and then fills in personal information in the interface, saves it and submits it. China citizens, foreigners who have obtained income in China and compatriots from Hong Kong, Macao and Taiwan are all legal targets of individual income tax collection. 1. How to declare personal income tax The personal income tax declaration can be directly declared through the personal income tax App. You can log in to the personal income tax App first, then choose to declare special additional deduction to enter, and fill in and submit according to the page information after entering. The deductible items that can be declared include children's education, serious illness medical care, continuing education, housing loan interest, housing rent, and support for the elderly. According to the relevant regulations, the declaration time of individual income tax relief is 65438+February each year, and the deadline for declaration is 65438+February 3 1. Therefore, investors who meet the reporting conditions or need to modify the reporting information need to complete the reporting operation before the end of this month. For those who have applied for special additional deduction, but the declaration information has been adjusted, you can also directly log in to the personal income tax app, choose to continue to enjoy the special additional deduction, enter the information page that has been filled in, select the corresponding deduction item in the confirmed state, and then confirm it after modification. There is no need to fill in the unchanged content. Two. Taxpayer of Personal Income Tax (I) Legal Object The taxpayers of personal income tax in China are those who live in China and get income, and those who do not live in China and get income from China, including citizens in China, foreigners with income in China and compatriots from Hong Kong, Macao and Taiwan. (2) A resident taxpayer who has a domicile in China, or an individual who has lived in China for 1 year without a domicile, is a resident taxpayer and bears unlimited tax obligations, that is, he shall pay personal income tax according to law on his income obtained in China and abroad. (3) Individuals in non-resident taxpayer who have no domicile in China or have resided in their domicile for less than one year are non-resident taxpayer, who have limited tax obligations and pay personal income tax only on their income obtained from China. Three. According to different tax items, the applicable tax rate of individual income tax stipulates three different tax rates: comprehensive income (income from wages and salaries, income from labor remuneration, and income from royalties), which is subject to seven levels of excessive progressive tax rate and is calculated according to the monthly taxable income. The tax rate is classified according to the taxable income of individual monthly wages and salaries, with the highest level being 45%, the lowest level being 3%, and the ***7 level. Operating income is subject to 5 levels of excess progressive tax rate. The income from production and operation of individual industrial and commercial households and the annual taxable income from contracted operation and lease operation of enterprises and institutions are classified into grades, with the lowest grade being 5%, the highest grade being 35%, and the first grade being 5. Proportional tax rate. Personal income tax is levied on personal income such as interest, dividends, bonus income, property lease income, property transfer income, accidental income and other income, and the proportional tax rate of 20% is applicable. According to the legal provisions, individual income tax declaration can be directly declared through the individual income tax App. Pay special attention to the declaration time of individual income tax reduction and exemption is 65438+February every year, and the deadline for declaration is 65438+February 3 1.
Legal objectivity:
Individual Income Tax Law of the People's Republic of China
Article 11
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis;
If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time;
If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.
Individual Income Tax Law of the People's Republic of China
Article 11
When individual residents obtain comprehensive income, they shall pay individual income tax on an annual basis;
If there is a withholding agent, the withholding agent shall withhold the advance tax on a monthly basis or every time;
If settlement is needed, it shall be settled within March 1 day to June 30th of the following year. The withholding measures shall be formulated by the competent tax authorities of the State Council. Where individual residents provide withholding agents with special additional deduction information, the withholding agent shall deduct the withheld tax in accordance with the provisions when withholding monthly, and shall not refuse. If a non-resident individual has a withholding agent for income from wages and salaries, remuneration for labor services, remuneration for manuscripts and royalties, the withholding agent shall withhold and pay the tax on a monthly basis or every time, without making final settlement.