Operation process of personal income tax exemption and reduction declaration

The declaration process of individual income tax generally includes the following steps:

1. Determine the tax liability: The tax liability of individual income tax is determined according to individual income. Taxpayers of individual income tax include natural persons, enterprises and institutions, individual industrial and commercial households, etc.

2. Calculation of tax payable: According to the individual income tax law, the calculation method of personal income tax payable is: taxable income * tax rate-quick deduction.

3. Pay individual income tax: the tax payment period of individual income tax is from March (1) to June 30th every year. Taxpayers can pay personal income tax through online banking, mobile banking, self-service tax payment terminals and tax bureau windows.

4. Fill in the personal income tax return: Before paying personal income tax, taxpayers need to fill in the personal income tax return, which needs to fill in personal basic information, income, tax payable and other information.

5. Submit individual income tax returns: Individual income tax returns can be submitted to the tax bureau through online declaration and paper declaration.

6. Audit: The tax bureau will audit the individual income tax return, and the audit results will be notified to taxpayers by SMS, email, etc.

7. Repayment or tax refund: If the verification results show that personal income tax needs to be paid back, the taxpayer needs to pay back the tax within the prescribed time limit; If the tax refund is found after verification, the tax bureau will refund the tax refund to the taxpayer's bank account.

Applying for personal income tax exemption can be realized on the mobile phone, and the specific steps are as follows:

1, open the mobile phone and install the personal income tax mobile APP；;

2. Open the personal income tax mobile APP software, find the "Personal Center" interface and register;

3. Go back to the home page to find the deduction interface, and click Enter to perform the deduction operation.

To sum up, every taxpayer needs to pay personal income tax in accordance with the regulations. However, some eligible taxpayers can enjoy the agreed personal income tax reduction and exemption policy, which is also a supporting policy to support people's livelihood and encourage economic development.

Legal basis:

Individual Income Tax Law of the People's Republic of China

Article 4

The following personal income shall be exempted from personal income tax:

(a) bonuses in science, education, technology, culture, health, sports, environmental protection, etc. Awarded by the provincial people's government, ministries and commissions of the State Council, units of the People's Liberation Army of China at or above the military level, foreign organizations and international organizations;

(2) Interest on government bonds and financial bonds issued by the state;

(3) Subsidies and allowances issued in accordance with the unified provisions of the state;

Welfare funds, pensions and relief funds;

5. Insurance compensation.

Demobilized soldiers, demobilization fees and pensions;

(7) Resettlement fees, resignation fees, basic pensions or retirement fees, retirement fees and retirement living allowances paid to cadres and workers in accordance with the unified provisions of the state;

(8) Income from diplomatic representatives, consular officials and other personnel of embassies and consulates in China who should be exempted from tax according to relevant laws;

(9) Income exempted from tax as stipulated in international conventions and agreements signed by the Government of China;

(ten) other tax-free income stipulated by the State Council.

The tax exemption provisions in Item 10 of the preceding paragraph shall be reported by the State Council to the NPC Standing Committee for the record.