Individual income tax refers to the income obtained by individuals according to law, and the taxes paid in accordance with state regulations. In China, the tax payment period of individual income tax is generally from March 1st to June 3th every year. During this period, taxpayers need to declare the final settlement of personal income tax comprehensive income. This paper will introduce in detail the operation steps and declaration process of personal income tax comprehensive income settlement.

I. the concept of the final settlement of the comprehensive income of individual income tax

the final settlement of the comprehensive income of individual income tax refers to the process of comprehensively calculating the income of taxpayers within one year and paying taxes according to the tax rate stipulated by the state. In this process, taxpayers need to declare their income and calculate the tax payable. Taxpayers can enjoy certain preferential tax policies through the settlement of comprehensive income.

second, the operation steps of personal income tax comprehensive income settlement

1. collect relevant information: first, taxpayers need to collect their own income certificates, personal income tax returns and other relevant information within one year.

2. Calculate various incomes: According to the collected data, taxpayers need to calculate their own incomes. This includes wages and salaries, labor remuneration, royalties, interest, dividends, bonuses, income from property leasing, income from property transfer, accidental income, etc.

3. declare comprehensive income: according to the calculated income, taxpayers need to fill in the personal income tax return and declare their comprehensive income in detail. When filling in the declaration form, you need to pay attention to the accuracy and completeness, and you must not miss or misreport it.

4. Calculation of tax payable: According to the completed declaration form, taxpayers can calculate the amount of personal income tax they should pay according to the tax rate stipulated by the state.

5. Personal income tax payment: According to the calculated amount of tax payable, taxpayers need to pay personal income tax to the bank account designated by the tax authorities in the time and manner stipulated by the state.

6. go through the formalities of settlement and payment: after paying the individual income tax, the taxpayer needs to go through the formalities of settlement and payment of the comprehensive income of individual income tax at the local tax authorities. When going through the formalities, you need to submit the corresponding information and operate according to the requirements of the tax authorities.

Third, the declaration process for the final settlement of individual income tax comprehensive income

1. Login to the website of the Inland Revenue Department: Taxpayers can log in to their individual tax accounts through the final settlement page of individual income tax comprehensive income on the website of the Inland Revenue Department.

2. Fill in the declaration form: In the individual tax account, the taxpayer can find the declaration form for the final settlement of individual income tax comprehensive income. Fill in the corresponding information according to your income.

3. Check information: After completing the tax return, taxpayers need to carefully check whether the information filled in is accurate and complete. If there are any errors or omissions, make corrections in time.

4. Submission of tax returns: After verification, taxpayers can submit the tax returns to the website of the tax bureau. After submission, the system will automatically generate a declaration form for the final settlement of individual income tax comprehensive income.

5. Personal income tax payment: According to the amount of tax payable calculated in the declaration form, taxpayers need to pay personal income tax to the bank account designated by the tax authorities in the time and manner stipulated by the state.

6. go through the formalities of settlement and payment: after paying individual income tax, taxpayers need to prepare relevant materials and go to the local tax authorities to go through the formalities of settlement and payment of comprehensive income of individual income tax. When going through the formalities, you need to operate according to the requirements of the tax authorities and submit the corresponding information.

IV. Precautions for the final settlement of individual income tax comprehensive income

1. Taxpayers need to collect and sort out their income certificates in time to ensure the accuracy of the declaration.

2. When filling in the declaration form, taxpayers need to check the information carefully to ensure the accuracy.

3. When paying personal income tax, taxpayers need to pay it according to the time and method stipulated by the state to avoid late payment.

4. When going through the formalities of settlement and payment, taxpayers need to operate according to the requirements of the tax authorities and prepare relevant materials.

It is an important task for every taxpayer to settle the comprehensive income of individual income tax. Through reasonable declaration and payment of personal income tax, we can not only abide by the national tax laws and regulations, but also enjoy certain preferential tax policies. I hope that the introduction of this article can help readers better understand the operation steps and declaration process of personal income tax comprehensive income settlement, and ensure the smooth progress of their tax payment work.