Is there a tax rebate policy in 2022? There will be.
According to the current policy, the annual salary settlement time of 202 1 year is from March 1 day to June 30, 2022. During this period, taxpayers can log in to the "Personal Income Tax" APP to apply for tax refund.
Refund of personal income tax is one of the tax reduction policies. 20 18 year 10 month 1 after the implementation of the new Japanese tax law, the state included four income items such as wages and salaries, labor remuneration, manuscript remuneration and royalties in the scope of comprehensive taxation, and added children's education, continuing education, serious illness medical care, mortgage interest or rent, and support for the elderly. In addition, the threshold for personal income tax was raised from 3,500 yuan.
For individual payment, monthly or per payment, and then annual summary calculation. Implement the policy of refunding more and paying less, that is, pay the personal income tax at ordinary times. Pay at the end of the year until next year, and implement the policy of more refund and less compensation.
When will the tax refund start in 2022? It will start on March 1 day, 2022.
The individual income tax rebate policy has been implemented since March 1 day, and the specific provisions are as follows:
Last year's settlement content:
After the end of last year, individual residents need to summarize the income of wages, salaries, labor remuneration, royalties and royalties obtained from last year 1 month 1 day to1February 3, and deduct 60,000 yuan, special deductions, other deductions determined according to law and eligible public welfare donations. The comprehensive income is applicable to individuals. In the previous year, the tax refund or overdue tax should be obtained in this year, and the tax authorities should apply for tax refund or overdue tax.
Legal basis: Article 14 of the Individual Income Tax Law stipulates that the tax withheld or withheld by withholding agents every month or every time shall be turned over to the state treasury within the 15th day of the following month, and the tax return for withholding individual income tax shall be submitted to the tax authorities. Where a taxpayer settles the tax refund for the taxpayer or a withholding agent settles the tax refund for the taxpayer, the tax authorities shall handle the tax refund in accordance with the relevant provisions of the state treasury management after examination. And verification.
What are the requirements for personal tax refund? You must provide a bank account in China. After examination by the tax authorities and in accordance with the relevant provisions of treasury management, the tax refund shall be handled at the place where the tax authorities accept the annual final accounts.
People who meet the tax refund standard:
1.? The annual income is less than 60 thousand yuan, but personal income tax has been paid in advance every month.
2. There are special additional deductions (special deductions for three guarantees and one fund and special deductions for children's education), and no deduction is declared when personal income tax is paid in advance.
3. Low-income employees and retirees at the end of the year, as well as those who have no income during their employment.
4.? Without a fixed work unit, the monthly advance tax is higher than the annual tax rate by labor remuneration, manuscript remuneration and preferential treatment.
5. People who have donated money to charity and paid personal income tax in advance.
6. Disabled people.