Core Viewpoint - The article provides a detailed guide on how taxpayers can declare their salary income through the Natural Person Electronic Tax Bureau, focusing on the process of filling out tax exemption and reduction items. Group 1: Tax Declaration Process - Taxpayers need to log into the Natural Person Electronic Tax Bureau (withholding end) and navigate to "Comprehensive Income Declaration" to declare normal salary income [3][4]. - After entering the "Normal Salary Income" interface, taxpayers can click "Add" to input data for tax-exempt income or reduced tax amounts [5][6]. - Once the data is filled out, the "Reduction Items Schedule" will automatically show a status of "Pending Completion," which can be edited as necessary [8]. Group 2: Data Entry Requirements - Taxpayers must enter details such as tax-exempt income, special deductions, and other deductible amounts, ensuring compliance with policy regulations [6][14]. - If there are multiple individuals benefiting from tax exemptions, taxpayers can export a template for bulk data entry and then import it back into the system [16]. Group 3: Specific Exemption and Reduction Items - Taxpayers can select specific "Exemption Items" and "Exemption Nature" when reporting tax-exempt income, and must fill in the corresponding amounts before saving [14][15]. - The article lists various types of income that may qualify for tax exemption, including wages for seafarers, retirement wages, and certain allowances [15].

Core Viewpoint - The article discusses the taxation of individuals who terminate investments or business operations, emphasizing that various forms of income received during this process are subject to personal income tax as per the regulations set by the State Administration of Taxation [5][8]. Taxation Regulations - According to the announcement by the State Administration of Taxation, individuals must pay personal income tax on income received from equity transfer, breach of contract compensation, and other forms of reimbursement when terminating investments or business operations [5]. - The taxable income is calculated as the total income from equity transfer, breach of contract, compensation, and other recoveries minus the original investment amount and related taxes [8]. Tax Filing Process - Taxpayers can declare their salary income through the Natural Person Electronic Tax Bureau (withholding end) by filling out the necessary forms and providing details on income and deductions [10][11]. - The process includes entering income details, calculating taxes, and submitting the declaration form [12][16]. Deductions and Exemptions - Taxpayers are allowed to input various deductions such as basic medical insurance, unemployment insurance, and housing fund contributions, which can reduce taxable income [14][19]. - Specific exemptions apply to certain income types, such as allowances for foreign crew members and maternity benefits, which are not subject to personal income tax [19][20].