1. Log in to the individual tax APP and click the annual summary of comprehensive income;
2. Click to fill in the application data;
3. Check whether you have read and know;
4. Click Next;
5. Check the income;
6. Then the tax will be calculated;
7. If you have a refundable part, you can initiate a refund.
Under what circumstances do you need to settle down?
1. Obtain comprehensive income from two or more places, and the annual income of comprehensive income after deducting special additional deductions exceeds 60,000 yuan, as well as other legal provisions.
2. Obtaining one or more items of income from labor remuneration, royalties, and the balance of annual comprehensive income after deducting special deductions exceeds 60,000 yuan.
3. The prepaid tax in the tax year is lower than the taxable amount.
4. Taxpayers apply for tax refund.
What is the tax requirement?
1. When receiving wages or salaries from two or more places, the basic deduction fee of 5,000 yuan/month will be deducted repeatedly when paying taxes in advance.
2. In addition to wages and salaries, there are also incomes such as labor remuneration and royalties. The accumulated income of various comprehensive income leads to the application of the annual tax rate of comprehensive income higher than the withholding rate.
3. Items that should not be deducted are deducted when withholding and prepaying, or the deduction amount exceeds the prescribed standard, and the deduction amount is reduced when the annual consolidated tax is calculated, resulting in an increase in individual tax.
4. Taxpayers or withholding agents who fail to declare income and withhold taxes in advance need to pay back taxes on undeclared income.