How to calculate and settle personal income tax?

1. If you need the unit to handle the annual settlement, you need to confirm in writing with the unit before April 30, 2020 (choose to do it yourself There is no need to confirm with the unit if the declaration is made);

2. The confirmation items include:

The centralized processing of comprehensive income settlement and payment confirmation form for personal income tax is as shown in the figure below:

< p>(1) Is there any income, deduction and other information that needs to be supplemented and needs to be complete;

(2) If you can apply for a tax refund, you need to confirm whether to apply for a tax refund and provide a tax refund bank card account number; if you If you need to pay taxes, you need to confirm the tax payment method;

3. The unit will fill in the declaration form on your behalf based on the information you provide, calculate the tax refund (payment) and handle the declaration;

4 .If you need to pay taxes, if the tax is paid by the unit, the tax must be paid to the unit; if you pay the tax by yourself, you can pay it yourself through the mobile personal income tax APP or the Natural Person Electronic Taxation Bureau after the unit declares it on your behalf. .

What are the methods for handling the annual settlement and settlement of comprehensive personal income tax?

Taxpayers can choose to handle it themselves, use a withholding agent to handle it on their behalf, or entrust a tax-related professional service agency Or other units and individuals can handle annual accounts in three ways.

To facilitate taxpayers, the tax authorities provide taxpayers with convenient and fast online tax processing channels. Taxpayers can give priority to the Natural Person Electronic Taxation Bureau. (Including mobile personal income tax APP) to handle the annual settlement.

If the withholding agent handles the annual settlement, the taxpayer should confirm in writing with the withholding agent before April 30, 2020, and provide additional information. Information materials such as comprehensive income, relevant deductions, and tax preferences obtained outside the unit in 2019, and we are responsible for the authenticity, accuracy, and completeness of the information submitted.

Document basis: "National Announcement of the State Administration of Taxation on Handling the Final Settlement and Settlement of Comprehensive Personal Income Tax in 2019 (State Administration of Taxation Announcement No. 44 of 2019)

How do individual income tax units make final settlements? Now individual employees can also You can do the final settlement and payment directly on the Personal Income Tax APP. Individuals can handle the final settlement and payment in person. After knowing their own information and filling in the relevant data, they can know how much tax refund they have, which saves a lot of trouble. It is better than doing the final settlement for an employer. Paying off is much easier.