自然人股东终止投资经营收回的款项如何计算缴纳个人所得税?

Core Viewpoint - The article discusses the procedures and requirements for taxpayers to report income and tax exemptions through the Natural Person Electronic Tax Bureau, emphasizing the importance of accurate data entry and compliance with tax regulations [6][8][20]. Group 1: Tax Reporting Procedures - Taxpayers must log into the Natural Person Electronic Tax Bureau and navigate to the "Comprehensive Income Declaration" section to report their salary income [9][11]. - The system requires taxpayers to fill in details regarding exempt income or tax reductions, which must be accurately recorded to ensure compliance [12][21]. - After entering the necessary information, taxpayers must complete the "Exemption Matters Schedule," which will initially show a status of "Pending Completion" until all required data is filled in [14][15]. Group 2: Income and Exemption Details - Taxpayers can input specific exempt income details, such as those related to foreign crew members or certain allowances that are exempt from personal income tax [20][21]. - The article highlights that if there are multiple individuals eligible for tax exemptions, taxpayers can export a template to fill in the necessary information and import it back into the system [21][22]. - The system allows for the entry of various types of income, including one-time bonuses and severance payments, which must be categorized correctly for tax purposes [10][12].