1. Prepare materials required for tax refund, including business license, tax registration certificate, business license, bank account certificate, purchase and sale contract, export contract, customs declaration form, tax payment certificate, etc.

2. Log in as an enterprise operator in the electronic tax bureau, select "I want to do tax"-"Other declarations"-"Individual income tax detailed declaration", and then click "View" button.

3. Click the "Add" button to add a line of "Continuing Education".

4. In the withholding agent information, click the "Add" button in the upper right corner to add a line of "Continuing Education".

5. Select Education and view education information. Education should meet the requirements of the competent tax refund department, and the year of education should be 2023.

6. Simulation calculation: calculate the refundable or taxable amount, and click "Submit" to automatically calculate the refundable or taxable amount in this period.

7. If you need to modify, click "Modify" and then simulate the calculation again.

8. If you want to export the tax details, you can click the "Export" button in the upper right corner to export the PDF file.

The process of paying personal income tax:

1. Check taxable income of individual income tax: taxable income of individual income tax = (taxable income-deduction) 9 Applicable tax rate-quick deduction. Individuals must first understand their taxable income, applicable tax rate and deduction items, and calculate the amount of personal income tax they should pay;

2. Fill in the personal income tax return: According to the requirements of the local tax authorities, individuals need to fill in the personal income tax return. Generally, you can download and print the declaration form on the website of the local tax authorities, fill it out and sign it;

3. Personal income tax payment: after completing the personal income tax return, you need to pay personal income tax. Individuals can pay personal income tax through online banking, mobile payment or going to the tax payment window of the local tax authorities;

4. Receiving personal income tax invoices: After paying personal income tax, individuals need to go to the local tax authorities to receive personal income tax invoices. The personal income tax invoice is a voucher for individuals to pay personal income tax. Keep personal income tax invoices for easy query and management in the future.

To sum up, it is an individual's legal obligation to declare and pay personal income tax on stock income. Failure to declare and pay according to regulations may lead to tax penalties and economic losses. When investing in stocks, investors should pay attention to the relevant provisions of personal income tax, pay personal income tax in time, and abide by relevant laws and regulations.

Legal basis:

Article 10 of the Individual Income Tax Law of People's Republic of China (PRC)

Under any of the following circumstances, taxpayers shall file tax returns according to law:

(a) to obtain comprehensive income needs to be settled;

(2) There is no withholding agent for obtaining taxable income;

(3) Having obtained taxable income and the withholding agent has not withheld the tax;

(4) Obtaining overseas income;

(5) Cancellation of China hukou due to immigration;

(6) Non-resident individuals obtain wages and salary income from two or more places in China;

(seven) other circumstances stipulated by the State Council.

Withholding agents shall, in accordance with the provisions of the state, apply for full withholding declaration for all employees, and provide taxpayers with information such as their personal income and tax withheld and remitted.