In the first step, after the taxpayer logs in to the mobile personal income tax APP, he or she can click "Go to Make an Appointment" in the special area of ??"Home Page - 2021 Annual Comprehensive Income Settlement" to enter the appointment function page, or you can also make an appointment through "Application" Tax - Annual Comprehensive Income Return Declaration Appointment" to enter the appointment function interface.
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The second step, after entering the reservation function interface, taxpayers need to read the prompts carefully, click "Start Reservation" and enter "Select On the "Reservation Date" interface, select the date marked as "Optional" and click the "Submit Reservation Application" button at the bottom to submit.
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The third step, after the submission is successful, the system displays the "You have successfully made an appointment" page, and the taxpayer can make an appointment on the day of the appointment. Handle 2021 annual financial statements. In addition, you can also check the appointment status in the annual settlement special column on the homepage of the mobile personal income tax APP.
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Which tax calculation method is more cost-effective for the annual one-time bonus? Can housing loan interest and housing rent deductions be enjoyed at the same time? In response to questions that many taxpayers are concerned about, the Beijing Municipal Taxation Department has answered them.
Q: The annual one-time bonus can be incorporated into comprehensive income for tax calculation, or it can be taxed separately according to the annual one-time bonus policy. Which tax calculation method should I choose?
Answer: According to the provisions of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Convergence of Preferential Policies after the Amendment to the Personal Income Tax Law" (Caishui [2018] No. 164), resident individuals who receive a one-time annual bonus do not need to incorporate it into the Comprehensive income for the current year is taxed separately according to the method specified in the document, or you can choose to incorporate it into the comprehensive income for the current year to calculate tax. It is recommended that you choose a tax calculation method that is more beneficial to you based on your own situation.
For example, Lao Li’s annual salary is 200,000 yuan and his year-end bonus is 24,000 yuan. Assume that he can enjoy deductions of ***44,000 yuan for three insurances, one housing fund, and support for the elderly. How should he pay taxes during the annual calculation? There are two options. One is to combine the 24,000 yuan bonus and 200,000 yuan salary for tax calculation, deduct 60,000 yuan (5,000 yuan per month) and deduct expenses and 44,000 yuan. After RMB 120,000, the taxable income is RMB 120,000. According to the annual comprehensive income tax rate table, the tax payable is RMB 120,000 × 10%-2520 = RMB 9,480; secondly, the bonus of RMB 24,000 is separately taxed, and the taxable bonus at the end of the year is RMB 720, 20 After deducting 60,000 yuan of expenses and 44,000 yuan from the salary of 10,000 yuan, the tax payable is 96,000×10%-2520=7,080 yuan, and the total tax payable is 7,800 yuan. Under the two methods, the tax amount differed by 1,680 yuan, so Lao Li chose to calculate the tax separately.
For another example, Xiao Zhang’s annual salary is 120,000 yuan, and his year-end bonus is 60,000 yuan. Assume that he can enjoy a deduction of ***40,000 yuan for three insurances, one housing fund, and support for the elderly. In the annual calculation, if Xiao Zhang chooses to calculate separate tax for the full-year bonus, the tax payable on the year-end bonus is 60,000 × 10%-210 = 5,790 yuan. After deducting 60,000 yuan of expenses and 40,000 yuan from the salary of 120,000 yuan, the taxable amount is 20,000×3%=600 yuan, the total tax payable is 6,390 yuan; if Xiao Zhang combines the year-end bonus with daily salary to calculate tax, after deducting 60,000 yuan, deducting expenses and 40,000 yuan, the tax payable is 80,000×10%-2520=5480 Yuan. Therefore, Xiao Zhang incorporates the year-end bonus into comprehensive income tax and pays less tax.