What materials are needed for the annual final settlement?
Under normal circumstances, the annual final settlement of individual taxes requires the submission of the annual final settlement declaration form, income, three insurances and one fund, special additional deductions, other deductions, donations, tax incentives and paid taxes. If the important basic information of natural persons changes, it is necessary to submit the Basic Information Form of Individual Income Tax (Table B) to provide the latest basic information. In addition, if the new declaration enjoys special additional deduction or the relevant information changes, it is necessary to supplement or update the relevant information.
Through which channels can taxpayers handle the annual settlement?
I. Network Office
The tax authorities provide an efficient and fast online taxation channel, and suggest that taxpayers give priority to the annual settlement and payment through the natural person electronic taxation bureau, especially the personal income tax on the mobile APP. The tax authorities provide the pre-filling service for declared items. After taxpayers choose to use the pre-filling service and confirm that the declaration materials are true, accurate and complete, they can quickly handle the annual settlement and payment, which is very convenient and fast. In addition, for individual residents with overseas income, the annual settlement can be handled through the overseas income declaration function of the website of the natural person electronic tax bureau.
Two. post office
If taxpayers are not convenient to use the Internet, they can also mail the declaration form for annual settlement. The tax bureaus of all provinces (autonomous regions and municipalities) will designate tax authorities that specialize in accepting postal declarations and announce them to the public. Taxpayers need to send the declaration form to the address published by the provincial (autonomous region, city) tax bureau where the competent tax authority is located as stipulated in Article 9 of the announcement. Mail declaration needs to clearly, truly and accurately fill in my relevant information, especially key information such as name, taxpayer identification number and effective contact information. It is suggested to fill in the form, print it and sign it by computer.
Three. Hall office
If it is inconvenient for taxpayers to use the Internet or mail, they can also go to the tax service hall of the competent tax authority as determined in Article 9 of the announcement.
Need to be reminded that if you declare personal income tax reduction or exemption, you need to provide the Declaration Form for Personal Income Tax Reduction or Exemption, indicating the type and amount of tax reduction or exemption. If you have overseas income, you also need to provide corresponding documents to declare the tax credit for overseas income.