The declaration process for labor remuneration is as follows:

1. Log in to the natural person tax management system and click on personnel information collection. After clicking on personnel information collection, enter the information of part-time employees;

2. After entering the basic information, scroll to the bottom of the page, click on the employment type, and the page will pop up with options, select other;

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3. After the information entry of part-time employees is completed, return to the main interface and click Comprehensive Income Declaration;

4. After clicking Comprehensive Declaration, the page will pop up the comprehensive declaration items, select Income from labor remuneration, then click to fill in the following;

5. After clicking fill in, the page will jump, click Add, enter the salary and income items of part-time workers, and select general labor remuneration income;

< p>6. After the employee’s salary is recorded, click on tax calculation, and then click on the labor remuneration income option. You can then see the individual tax return for labor remuneration and check the relevant data;

7. After the data is correct, click Submit the declaration form, and then click Send report. The labor income of the natural person tax management system client will be declared successfully.

"Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China and the People's Republic of China"

Article 6

The various personal incomes stipulated in the Personal Income Tax Law Scope:

(1) Wage and salary income refers to the wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other wages and salaries received by individuals due to their employment or employment. other income.

(2) Income from labor remuneration refers to the income obtained by individuals engaged in labor services, including design, decoration, installation, drawing, laboratory testing, medical treatment, law, accounting, consulting, lecturing, translation, review, etc. Income from manuscripts, calligraphy and painting, engraving, film and television, audio and video recording, performances, performances, advertising, exhibitions, technical services, introduction services, brokerage services, agency services and other services.

(3) Income from author remuneration refers to the income an individual obtains from the publication or publication of his or her works in the form of books, newspapers, periodicals, etc.

(4) Income from royalties refers to the income obtained by individuals from providing the right to use patent rights, trademark rights, copyrights, non-patented technologies and other franchises; the income obtained from providing the right to use copyrights , excluding royalties.

(5) Business income refers to:

1. The income obtained by individual industrial and commercial households from engaging in production and business activities, from the sources of investors in sole proprietorships and individual partners in partnerships Income from the production and operation of sole proprietorships and partnerships registered in the country;

2. Income obtained by individuals from running schools, medical treatment, consulting and other paid service activities in accordance with the law;

3 .Income obtained by individuals from contracting operations, leasing operations, subcontracting, and subletting of enterprises and institutions;

4. Income obtained by individuals from other production and business activities.

(6) Interest, dividends, and bonus income refer to interest, dividends, and bonus income obtained from individuals owning debts, equity, etc.

(7) Income from property leasing refers to the income obtained by individuals from leasing real estate, machinery and equipment, vehicles, ships and other properties.

(8) Income from property transfer refers to the income obtained by individuals from the transfer of securities, equity, property shares in partnerships, real estate, machinery and equipment, vehicles and ships, and other properties.

(9) Incidental income refers to an individual’s income from winning a prize, winning a prize, winning a lottery, and other incidental income.

If it is difficult to define taxable income items for personal income, it shall be determined by the taxation department of the State Council.

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