Is it necessary to declare personal income tax if the annual income exceeds 6.5438+0.2 million yuan?

According to Article 36 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China (revised in 2008), "A taxpayer with an annual income of 6.5438+0.2 million yuan shall file a tax return with the competent tax authorities in accordance with the regulations. Taxpayers with an annual income of more than 6.5438+0.2 million yuan shall go to the competent tax authorities for tax declaration within 3 months after the end of the year. "

Two, did not declare the tax, there are the following legal risks:

Article 62 If a taxpayer fails to file tax returns and submit tax information within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan. If the circumstances are serious, a fine of not less than two thousand yuan but not more than ten thousand yuan may be imposed.

Three, the annual income of 6.5438+200 thousand yuan taxpayers to declare personal income tax process.

Taxpayers with an annual income of more than 6.5438+0.2 million yuan may, within 3 months after the end of the tax year, respectively, choose to file tax returns with the competent tax authorities by direct declaration, mail declaration, electronic declaration and agency declaration:

(1) Direct declaration (window declaration)

It means that taxpayers go directly to the tax window of the competent tax authorities to file tax returns. The following materials shall be submitted at the time of declaration:

1, individual income tax return (applicable to taxpayers with an annual income of 6,543,800 yuan or more);

2, the tax payment certificate has been paid;

3. Contracts and agreements related to income;

4. A copy of the taxpayer's valid identity document. Valid identity documents mainly include China citizen identity cards, passports for overseas Chinese and foreigners, home visits for compatriots from Hong Kong, Macao and Taiwan, and military identity documents of the China People's Liberation Army.

5. Other relevant materials and certificates required by the competent tax authorities.

The competent tax authorities shall review whether the information is complete, whether the items in the tax return are standardized and complete, whether the data calculation is accurate, and whether the logical relationship is correct. If errors are found, they shall be returned to the taxpayer for correction. After the audit is correct, enter it into the computer and compare it with the information such as the detailed declaration of individual income tax of the withholding agent. Need to pay taxes, direct tax collection, filing application materials.

(2), mail declaration

It refers to the way that taxpayers approved by the competent tax authorities use a unified special envelope for tax declaration by express mail, go through the delivery procedures through the postal department, and ask the postal department for a receipt as a declaration voucher.

Taxpayers who declare by mail shall submit an Application for Approval of Postal (Electronic) Declaration to the competent tax authorities before the prescribed tax payment period. After examination and approval by the competent tax authorities, the Notice of Approval of Postal (Electronic) Tax Declaration shall be issued to determine the postal declaration method. Taxpayers should mail the declaration materials to the competent tax authorities through the postal department before the prescribed tax payment period.

Mail application materials include:

1, individual income tax return (applicable to taxpayers with an annual income of 6,543,800 yuan or more);

2, the tax payment certificate has been paid;

3. Contracts and agreements related to income;

4. A copy of the taxpayer's valid identity document. Valid identity documents mainly include China citizen identity cards, passports for overseas Chinese and foreigners, home visits for compatriots from Hong Kong, Macao and Taiwan, and military identity documents of the China People's Liberation Army.

5. Other relevant materials and certificates required by the competent tax authorities.

After receiving the application materials mailed by taxpayers, the competent tax authorities shall examine whether the materials are complete, whether the items in the tax return are standardized and complete, whether the data calculation is accurate and whether the logical relationship is correct. If mistakes are found, a Notice of Ordering Correction within a Time Limit will be issued, and taxpayers will be informed to declare again in time. After the audit is correct, enter it into the computer and compare it with the information such as the detailed declaration of individual income tax of the withholding agent. Need to pay taxes, issued a "notice of payment within a time limit" to urge tax payment, and filing the application materials.

(3) Electronic declaration

Refers to taxpayers who file tax returns through computer network and magnetic media (floppy disk, USB flash drive, mobile hard disk, etc.) with the approval of the competent tax authorities. ).

Taxpayers who use electronic declaration shall submit an Application for Examination and Approval of Postal (Electronic) Declaration to the competent tax authorities before the prescribed tax payment period. After examination and approval by the competent tax authorities, the Notice of Approval of E-mail (Electronic) Tax Declaration shall be issued to determine the electronic declaration method. Taxpayers transmit the declaration materials to the competent tax authorities through the Internet, magnetic media and other forms before the prescribed tax payment period.

The application materials submitted include:

1, individual income tax return (applicable to taxpayers with an annual income of 6,543,800 yuan or more);

2, the tax payment certificate has been paid;

3. Contracts and agreements related to income;

4. A copy of the taxpayer's valid identity document. Valid identity documents mainly include China citizen identity cards, passports for overseas Chinese and foreigners, home visits for compatriots from Hong Kong, Macao and Taiwan, and military identity documents of the China People's Liberation Army.

5. Other relevant materials and certificates required by the competent tax authorities.

After receiving the declaration materials transmitted by taxpayers through the network or mobile storage media, the staff of the tax window of the tax authorities shall check whether the materials are complete, whether the items in the tax return are standardized and complete, whether the data calculation is accurate and whether the logical relationship is correct. If mistakes are found, a Notice of Ordering Correction will be issued to inform taxpayers to declare again. After the audit is correct, enter it into the computer and compare it with the information such as the detailed declaration of individual income tax of the withholding agent. Need to pay taxes, issued a "notice of payment within a time limit" to urge tax payment, and filing the application materials. Taxpayers should keep relevant paper materials and submit them in time according to the time stipulated by the competent tax authorities.

(4), agent declaration

Taxpayers may entrust an intermediary agency with tax agency qualification or other people to handle tax returns on their behalf.

The taxpayer entrusted to declare shall sign the Agreement on Entrusted Tax Declaration with the entrusted unit (to be determined) to determine the rights and obligations of both parties. In addition, before the prescribed tax payment period, submit the Application Form for Agency Declaration to the competent tax authorities (to be determined) with the Agreement on Entrusted Tax Declaration (to be determined) and the agent's business license or approval certificate and tax registration certificate. The competent tax authorities shall review the qualifications of the agent and the contents of the agreement, and after approval, issue the Notice of Tax Declaration for Approved Agents (to be determined), and determine the method of postal declaration. The agent shall declare and pay taxes to the tax authorities before the prescribed tax payment period.

The agent shall submit the following materials when reporting:

1, individual income tax return (applicable to taxpayers with an annual income of 6,543,800 yuan or more);

2, the tax payment certificate has been paid;

3. Contracts and agreements related to income;

4. A copy of the taxpayer's valid identity document. Valid identity documents mainly include China citizen identity cards, passports for overseas Chinese and foreigners, home visits for compatriots from Hong Kong, Macao and Taiwan, and military identity documents of the China People's Liberation Army.

5. Other relevant materials and certificates required by the competent tax authorities.

After receiving the declaration materials from the agent, the competent tax authorities shall check whether the materials are complete, whether the items in the tax return are standardized and complete, whether the data calculation is accurate and whether the logical relationship is correct. If mistakes are found, they shall be returned to the agent immediately for correction, and then entered into the computer after verification, and compared with the withholding agent's personal income tax detailed declaration and other information. If it is necessary to pay back taxes, they will directly collect taxes and file the application materials.