Where is the individual income tax reported now? Individual income tax is now declared in the local branch of the National Taxation Bureau. On March 13, 2018, the first session of the 13th National People's Congress held the fourth plenary meeting in the Great Hall of the People in Beijing, officially promoting the consolidation of local taxes and national taxes. On July 20, 2018, the consolidation of local taxes and national taxes in various regions has been completed. According to Article 11 (reform of the national and local tax collection and management system) of the Plan for Deepening the Reform of the Party and State Institutions, it is clearly pointed out that the provincial and sub provincial national and local tax authorities will be merged to specifically undertake the duties of tax and non tax revenue collection and management within their jurisdiction. After the merger of national and local tax authorities, the dual leadership and management system of the State Administration of Taxation and the provincial (district, city) people's government will be implemented. Then let's extend this issue to the following: according to Article 12 of the Individual Income Tax Law of the People's Republic of China, the taxpayer obtains business income, calculates individual income tax on an annual basis, and submits a tax declaration to the tax authority within 15 days after the end of each month or quarter, and pays tax in advance; The final settlement shall be handled before March 31 of the following year when the income is obtained. Individual income tax on taxpayers' income from interest, dividends and bonuses, income from the lease of property, income from the transfer of property and incidental income shall be calculated on a monthly basis or by the number of times. If there is a withholding agent, the withholding agent shall withhold and remit tax on a monthly basis or by the number of times. The above content is the lawyer's answer about where to report the personal income tax now, for your reference.