The Beijing Municipal Taxation Bureau informed that in order to facilitate taxpayers to complete the annual personal income tax settlement efficiently, conveniently and orderly, the tax authorities have informed all deduction institutions and taxpayers to handle the annual settlement time in stages, requiring taxpayers to do it as much as possible according to the notified time period, and the tax authorities will give priority to the tax refund application within the agreed time period.
Beijing taxpayers log in to the personal income tax APP, select the annual comprehensive income calculation function under the common business on the homepage, and choose to use the existing data according to the prompts to enter the next operation. After the withholding company is selected, the page displays the taxpayer's comprehensive income in 20 19, including salary, labor remuneration, original manuscript fee and royalties.
Up to now, many taxpayers in Yunnan, Qinghai, Shanxi, Guangxi, Guizhou, Dalian, Inner Mongolia, Liaoning, Jilin, Jiangsu and other places. 20 19 personal income tax can be settled remotely through mobile APP and natural person electronic tax bureau.
On April 1 day of this year, State Taxation Administration of The People's Republic of China website published the Guidelines for Annual Settlement and Payment of Comprehensive Income of Individual Income Tax in 20 19 (hereinafter referred to as the Guidelines).
According to the guidance, the annual final settlement is the act of combining the four incomes obtained by individual residents in the consolidated tax year (hereinafter referred to as comprehensive income), calculating the final personal income tax payable in that year, deducting the tax paid in advance in that tax year, calculating the tax that should be refunded or supplemented, and reporting the tax settlement to the tax authorities. &; nbsp
According to the guidance, if I am an individual resident, the personal income tax paid in advance when I get income from wages, labor remuneration, royalties and royalties within the tax year (20 19 1 to 12 3 1) is different from the personal income tax calculated after the sum of these four incomes for the whole year. I need to pay attention to the annual settlement of comprehensive income. If the tax paid in advance is higher than the annual tax payable, I can get the tax refund through the annual settlement declaration. If the prepaid tax is lower than the annual tax payable, I must declare and pay tax through annual settlement.
The Guiding Opinions clarify that if the taxpayer's annual withholding tax is lower than the taxable amount and does not meet the requirements of the State Council for exemption from the obligation of settlement and payment, it shall handle the obligation of annual settlement and payment. Common situations are:
1. If you work in more than two units and receive wages, the basic deduction fee (5000 yuan/month) will be deducted repeatedly when you pay taxes in advance.
2. In addition to wages, there are also labor remuneration, manuscript remuneration and royalties. After comprehensive income, the annual tax rate of comprehensive income is higher than the withholding tax rate.
3. When the advance payment is deducted, the items that should not be deducted are deducted, and the deduction amount exceeds the prescribed standard. When the annual consolidated tax decreases, the taxable income increases.
4. Taxpayers obtain comprehensive income, deducting the income that the obligor fails to declare according to law, deducting the tax paid in advance, supplementing the declared income, etc.