Annual settlement and payment process of individual income tax:

1. Enter the personal income tax client and click agree to the privacy policy to continue the operation;

2. Click on the Personal Center in the lower right corner and then log in for the first time and click Register User;

3. Enter your real ID card and name, and click the Start Face Recognition button;

4. After the registration is completed, click the tax option below and then click the annual settlement of comprehensive income;

5. Look at the simple statement, and then click "I agree and know" below;

6. Click "Submit" to declare and verify the completeness of personal information and tax information.

Second, analysis

Personal income tax is the general name of legal norms that adjust the social relationship between tax authorities and natural persons in the process of personal income tax collection and management. This is an income tax levied by the state on the income of its citizens, individuals living in its own territory and overseas individuals from its own country.

3. How to calculate personal income tax?

Taxable income = comprehensive income-statutory exemption amount-5,000 yuan (basic deduction)-personal part of social security accumulation fund (special deduction for personal basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund)-special additional deduction (children's education expenditure, continuing education expenditure, serious illness medical expenditure, housing loan interest or housing rent, supporting the elderly, etc.). ).

Personal income tax payable by individuals = taxable income × tax rate% (tax rate calculated by level).