Personal income tax registration course

The steps of individual income tax registration are as follows:

1. Log in to official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) or download the personal income tax APP.

2. Register your account with your mobile phone number and verify your identity through SMS verification code.

3. Fill in personal information, including name and ID number.

4. Set the login password to ensure the security of the account.

5. After logging into the account, improve the personal income tax related information.

6. After submitting the information, wait for the system to review and confirm.

Calculation method of individual income tax:

1, to determine the income category of taxpayers; There are different tax methods for wages, labor remuneration, royalties and other types of income;

2. Calculate the taxable income; Usually it is income MINUS various legal deductions, such as basic deductions and special deductions;

3. Applicable tax rate and quick deduction; According to the tax rate and taxable income corresponding to the progressive tax rate table, the tax is deducted and calculated quickly;

4. Deduct withholding tax; If there is any prepaid tax, it should be deducted from the calculated tax;

5. Calculate the tax payable (refunded); Finally, determine the tax amount that should be paid back or refunded.

To sum up, personal income tax registration needs to be verified by using mobile phone number through State Taxation Administration of The People's Republic of China official website or APP, fill in personal data, set a security password, improve tax information after logging in, and submit it for review to ensure the integrity and security of tax registration.

Legal basis:

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

Article 12

Taxpayers obtain business income, calculate individual income tax annually, and submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and pay taxes in advance; The income shall be settled before March 3 1 of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.

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Individual income tax rate: (1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

People's Republic of China (PRC) tax collection management law

first

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

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The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.