2. Select the appointment date and submit it: After entering the appointment function interface, taxpayers need to read the prompts carefully and click Start Appointment to enter the appointment date interface. After selecting the date marked as optional, click the Submit Appointment Application button at the bottom to submit.
3. Successful submission: after successful submission, the system will display the page of successful appointment, and taxpayers can apply for the declaration of XX annual settlement on the day of appointment. In addition, you can also check the appointment status in the special column of annual settlement and payment on the homepage of mobile personal income tax APP.
Who needs to handle the annual settlement?
In any of the following circumstances, the taxpayer shall handle the annual settlement:
(a) the advance tax is greater than the annual tax payable and applies for tax refund; (two) the comprehensive income obtained in the tax year is more than 6.5438+0.2 million yuan, and the tax amount needs to exceed that of 400 yuan.
Refund or tax payable = [(comprehensive income-60,000 yuan-special additional deductions such as three insurances and one gold-special additional deductions such as children's education-other deductions determined according to law-eligible charitable donations) × applicable tax rate-quick deduction]-advance tax.
What situation doesn't need an annual settlement?
Taxpayers who have paid personal income tax in advance in accordance with the law in the tax year and meet one of the following circumstances do not need to apply for annual final settlement:
(a) the annual settlement needs to pay taxes, but the annual comprehensive income does not exceed 6.5438+0.2 million yuan; (two) the annual tax amount does not exceed 400 yuan; (3) The prepaid tax amount is consistent with the annual tax payable; (4) Those who meet the annual tax refund conditions but do not apply for tax refund.
How to handle the annual settlement?
There are three ways to handle the annual closing: do it yourself, do it by the unit, and ask someone to do it. You can choose the treatment method according to your own needs.
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 first is to optimize the pre-filling service of the declaration form. The second is to optimize the reporting method of social security fees. The third is to optimize and increase reminders. On the one hand, add more service reminders to facilitate taxpayers to handle annual settlement and payment; On the other hand, risk warnings are given to taxpayers who declare to reduce income or increase deduction, tax exemption income or tax reduction, reminding taxpayers to declare truthfully according to law and reducing the probability of taxpayers filling in wrongly.