Junan, refund!Starting next month!
Settle!Give more and fill less!Since March 1 start individual tax comprehensive income annual calculation!State Administration of Taxation issued a notice from March 1, 2022 to June 30 in line with the relevant provisions of individual residents need to handle 2021 annual individual income tax settlement matters (click on the above figure, view the notice) last year, someone returned 10,000 yuan so, what is the annual settlement?Who needs to handle the annual settlement?What are the pre-tax deductions?…What is an annual summary?After the end of 2021, individual residents (hereinafter referred to as taxpayers) need to summarize the income of four incomes (hereinafter referred to as comprehensive income), including wages, labor remuneration, author remuneration and royalties, obtained from January 1 to December 31, 2021 (hereinafter referred to as tax year).60000 yuan as well as the special deduction, the deduction of expenses other deduction as determined by the special additional deduction, in accordance with the law and conform to the conditions of the public welfare charity donations, apply comprehensive income and personal income tax rate minus the simplified deduct number, calculate annual enterprise income tax payable finally, minus tax year already prepay taxes, should draw back or should BuShuiE, to the tax authorities and tax refund or supplementary.The specific calculation formula is as follows:Tax refundable or payable =[(Comprehensive income – 60,000 yuan – special deductions such as “Three insurances and one house fund” – special additional deductions such as children’s education – other deductions determined in accordance with the law – eligible charitable donations) × applicable tax rate – Quick calculation of deductions]- annual calculation of pre-paid tax does not involve classified income such as property lease.And the income that taxpayers choose not to incorporate into comprehensive income for tax calculation.Who needs to handle the annual settlement?According to the individual income tax Law, article 3 of the Announcement specifies the circumstances that require annual settlement, which can be divided into tax refund and tax payment.One is the tax preparer higher than the amount of tax payable, need to apply for tax refund taxpayers.It is the right of taxpayers to apply for tax refund according to law.As long as the amount of tax paid in advance is greater than the amount of tax payable in the tax year, the taxpayer can apply for the annual consolidated tax refund according to law.In practice, there are some more typical situations that will produce or may produce tax rebates, mainly as follows: 1.Where the annual comprehensive income in a tax year is less than 60,000 yuan, but the individual income tax has been paid in advance at ordinary times;2. There are special additional deductions eligible for the tax year, but the deduction is not declared when the tax is paid in advance;3. Due to employment, resignation or lack of income in some months, the deductions for expenses of 60,000 yuan, special deductions for “three insurances and one housing fund”, special additional deductions for children’s education, enterprise (occupational) annuity, commercial health insurance, tax deferred endowment insurance and other deductions are not sufficient;4. Income from remuneration for labor service, author’s remuneration and royalties, which need to be deducted before tax through annual settlement, without working in an employer;5. The withholding and payment rate applicable in the middle of the year is higher than the annual applicable tax rate for the annual comprehensive income as a taxpayer obtains remuneration for labor service, author’s remuneration and royalties;6. Those who fail to declare and enjoy comprehensive income tax preferences or do not fully enjoy comprehensive income tax preferences when they pay taxes in advance, such as individual income tax reduction for the disabled, etc.;7. Those who have donated to eligible public welfare and charitable causes but have not been deducted when paying tax in advance, etc.The other category is the taxpayer whose pre-paid tax is less than the amount of tax payable and who should pay tax.It is the duty of taxpayers to pay tax according to law.In practice, there are some common circumstances that will result in or may result in the imposition of tax in the annual settlement, mainly as follows: 1.When working in more than two units and receiving wages and salaries, the deduction expense (5000 yuan/month) is repeatedly deducted when paying taxes in advance;2. In addition to wages and salaries, the taxpayer also has the income from labor service remuneration, author’s remuneration and royalties. When the income of various comprehensive incomes is added up, the annual tax rate of the applicable comprehensive income is higher than the withholding and payment rate;And so on.What are the pre-tax deductions?For the following pre-tax deduction items that occur in a tax year and are not declared for deduction or not fully deducted, the taxpayer may report deduction or supplementary deduction during the annual settlement period :(1) medical expenses for serious diseases that the taxpayer, his spouse and minor children are eligible for;(2) special deductions for eligible taxpayers for children’s education, continuing education, housing loan interest or housing rent, and supporting the elderly, as well as deductions for expenses, special deductions and other deductions determined according to law;(3) donations by eligible taxpayers to public welfare and charitable undertakings.Taxpayers who obtain comprehensive income and business income at the same time may declare 60,000 yuan of expenses deduction, special deduction, special additional deduction and other deductions determined according to law in their comprehensive income or business income, but may not declare deductions repeatedly.What administrative measures will be taken this year for non-compliant taxpayers?2021 annual income is comprehensive and classification by combining individual income tax system reform after the third time, once upon a time two times to see, the vast majority of taxpayers can truthfully according to law, there are a number of taxpayers with annual income for tax rebates to enjoy the dividend tax reform, there are also many taxpayers to supplement the income, the tax authorities not known to theHandle annual settlement declaration and tax payment.At the same time, the tax authorities also found that a small number of taxpayers did not truthfully declare after repeated reminders from the tax authorities.For taxpayers who need to pay tax in annual settlement, if they fail to declare and pay tax after the end of the annual settlement period, the tax authorities will charge a fine for late payment according to law, and mark it in their Individual income tax payment Records.To fords the tax amount is larger, the tax authorities will conduct a hint to remind, to remind after not correct or corrections to supervise and urge the rectification is not in place, is still not correct or corrections in place for interview, interview after the warning is still not cooperate with rectification of the initiate an audit in accordance with the law, part of filing a case to choose the circumstances are serious, the influence of the bad public exposure.1. What is the time range of annual income tax reconciliation?When can a taxpayer make an appointment for tax?A: The time of the 2021 annual settlement is from March 1, 2022 to June 30, 2022, which spans four months and can be handled 24 hours a day at any time. Taxpayers have plenty of time to handle tax, so there is no need to rush in a few days before.Taxpayers who need to handle the annual settlement between March 1 and March 15 can make an appointment by logging in to the personal income tax APP on their mobile phones from 6 am to 22 PM every day from February 16 to March 15.Booking is easy and will be available on February 16.2. The taxpayer wants to make an appointment for the settlement on March 2nd, but he fails to make an appointment, what should he do?A: Taxpayers who do not make an appointment to March 2 for the settlement do not need to worry, they can choose other dates to make an appointment, or do not make an appointment, after March 16 directly log in mobile personal income tax APP or web terminal for the settlement declaration.If the taxpayer does have an emergency and has not made an appointment to the appropriate date, he can also go to the tax service hall of the competent tax authority to handle the matter directly.3. Taxpayers notice that they can make an appointment to handle tax after the beginning of the settlement period on March 1. Is it still too late to make an appointment again?A: From March 1 to March 15, taxpayers can still make an appointment through the mobile personal income tax APP. They can make an appointment on any unfilled date.Of course, taxpayers can also log in the mobile personal income tax APP or website after March 16 without making an appointment.4. The work unit informs the taxpayer to handle the annual settlement in the first ten days of April. Does the taxpayer still need to make an appointment?A: guide taxpayer annual income for a reasonable and orderly, and improve the taxpayer to handle the experience, the tax authorities will stage by the unit to notify the taxpayer in the certain period to handle, so if the unit has informed the taxpayer specific conduction time, suggest that in the corresponding period, in order to enjoy high quality of the tax service.If taxpayers really need to declare in the initial period of calculation (From March 1 to March 15), they can also make an appointment through the mobile personal income tax APP.About our money bag, forward remind people around!Source: Langya News Junan Rong media reporter Liu Zhentao editor