Legal analysis: It is not possible to declare in the software. You must declare directly in the tax collection hall of the tax bureau. After the tax bureau prints out the tax payment voucher, the tax payment bank will deduct the payment, and the receipt will be used as the original voucher for accounting. Since there are many reasons for missing or underpaying taxes, there are generally three types of tax repayment measures: 1. Repaying taxes when due. That is, if a taxpayer is unable to pay taxes on time due to special difficulties, and if the tax payment is postponed with the approval of the tax bureau (branch) at or above the county level, the tax must be paid back when the extension period expires. 2. Wrong collection and payment. If the tax is underpaid or unpaid due to calculation errors or work negligence, and the tax needs to be paid back, differential treatment will be implemented based on the specific circumstances: due to the responsibility of the tax authorities, the taxpayer or withholding agent underpaid or failed to pay the tax. If taxes are paid, the tax authorities may require taxpayers and withholding agents to pay back taxes within three years, but no late payment fees may be imposed. It should be noted that if the tax is not paid or underpaid due to errors such as calculation errors by taxpayers or withholding agents, the tax authorities can pursue the tax within 3 years. Under special circumstances, the tax recovery period can be extended to 10 years.

Legal basis: "Regulations on the Implementation of the Individual Income Tax Law of the People's Republic of China" Article 6 The scope of personal income stipulated in the Personal Income Tax Law:

(1) Wages . Salary income refers to wages, salaries, bonuses, year-end salary increases, labor dividends, allowances, subsidies and other income related to employment or employment that an individual obtains due to his or her employment.

(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 the 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.