Note: Personal income tax series，Divided into four topics to learn。This article is topic one，About personal income tax withholding and payment、Things about declaration and settlement。

Introduction: In the Personal Income Tax Law，We often see "withholding and payment"、The words "declaration" and "account settlement"，Personal income tax withholding and payment、Declaration、Annual declaration and personal income tax settlement are not the same thing，Mortals will sort it out for the little accountants today。

　　1. Withholding and payment

Talking about personal income tax，The first reaction of little accountants is to withhold and pay personal income tax on wages and salaries every month，Calculate and withhold personal income tax on wages and salaries of all employees in the unit。Tax law stipulates: "Personal income tax，The income person is the taxpayer，The unit or individual who pays the income shall be the withholding agent。”In fact, it’s not just wages and salaries，Other units or individuals paying income，All personal income taxes on income must be withheld and paid，What you get here，Can be salary，Remuneration for labor is also available、Income from royalties、Income from royalties、Interest, dividend and dividend m88 slot machine casinoincome、Property rental income、 Income from property transfer、accidental income、And other income taxed as determined by the finance department of the State Council。Careful little accountants will find out，Except for the income from production and operation of individual industrial and commercial households and the income from contracting and leasing operations of enterprises and institutions, no withholding is required，Income from other payments，All paying units need to withhold and pay。

The monthly tax deducted by the withholding agent，Monthly taxes payable by self-reporting taxpayers，All should be paid to the treasury within the fifteenth day of the next month，and submit tax returns to tax authorities。Tax law stipulates: Withholding agents must fulfill the obligation to withhold and declare personal income tax in full for all employees in accordance with the law。

　　2. Declaration

In addition to withholding and payment，Personal income tax filing is also an important compliance obligation。Personal Income Tax Law，Declaration can be subdivided into monthly (times) declarations、Prepayment declaration and annual declaration。Tax Law Regulations， The taxpayer’s annual income is more than 120,000 yuan，Or obtain wages from two or more places in China、Income from salary，Or income obtained from outside China，Or there is no withholding agent for taxable income，Or when there are other circumstances specified by the State Council，You should go to the competent tax authority to file tax returns in accordance with regulations。But，For these five different reporting situations，The specific regulations for tax returns vary。

1. Taxpayers with an annual income of more m88 slot machine casinothan 120,000 yuan，Report tax returns to the competent tax authorities within 3 months after the end of the tax year。

2. Production by individual industrial and commercial households、Tax payable on business income，Calculated by year，Prepaid monthly，Prepayment shall be made by the taxpayer within the 15th day of the following month，Final settlement within three months after the end of the year，More refunds and less compensation。

3. Contracting operations for enterprises and institutions、Tax payable on income from leasing operations，Calculated by year，To be paid to the national treasury by the taxpayer within thirty days after the end of the year，and submit tax returns to tax authorities。The taxpayer obtained the contract operation in installments within one year、Income from leasing operations，Prepayment should be made within fifteen days after each income is obtained，Final settlement within three months after the end of the year，More refunds and less compensation。

4. Taxpayers who obtain income from outside China，Should be within thirty days after the end of the year，Pay the tax due to the national treasury，and submit tax returns to tax authorities。

Also，Obtain wages from two or more places in China、Income from salary，Follow tax returns to the competent tax authorities after obtaining income。

　　3. Annual declaration VS final settlement

In the Personal Income Tax Law，Annual declaration and final settlement cannot be confused。Annual declaration refers to the taxpayer’s total income and tax payment status of the previous year，The act of making annual summary declaration within three months after the end of the year。The final settlement refers to taxpayers engaged in individual businesses m88 online bettingand sole proprietorships、Partnership investment to obtain production、Income from business operations，Or obtain the contract operation in installments within one year、Income from leasing operations，Within three months after the end of the tax year，Compare tax law on income、Cost、Regulations on fees and other aspects，Based on accounting records，The act of calculating the annual personal income tax payable and settling the tax in accordance with the law。

There are three situations where annual declaration is implemented: First, taxpayers with annual income of more than 120,000 yuan，Need to submit tax declaration to the competent tax authority within 3 months after the end of the year。Second, taxpayers who obtain income outside China，Should be within thirty days after the end of the year，Pay the tax due to the national treasury，and submit tax returns to tax authorities。The third is to implement annual calculation、Salaries for specific industries paid in advance in monthly installments、Tax payable on salary income (e.g. extractive industry、Ocean shipping industry、Ocean fishing industry, etc.)，Within 30 days from the end of the year，Total of their annual salary、Salary income，Average for 12 months and calculate the actual tax payable，More refunds and less compensation。

There are only two situations that require final settlement: first, the taxpayer is engaged in individual business and sole proprietorship、Partnership investment to obtain production、Income from operations，Calculated by year，Prepaid monthly，Prepayment shall be made by the taxpayer within the 15th day of the following month，Final settlement within three months after the end of the year，More refunds and less compensation。The second is to obtain the contract operation in installments within one year、Income from leasing operations，Prepayment should be made within fifteen days after each income is obtained，Final settlement within three months after the end of the year，More refunds and less compensation。

　　For taxpayers who need final settlement，If the annual income exceeds m88 online betting120,000 yuan，In addition to the need for personal income tax final settlement，You also need to follow the reporting requirements for taxpayers with an annual income of more than 120,000 yuan，Complete annual declaration of income from all projects throughout the year。