First, the treatment method
1. Taxpayers with more than two employment units can choose to file tax returns with the competent tax authorities where one of them is located;
2. Taxpayers who are not employed or employed need to file tax returns with the competent tax authorities at their domicile or habitual residence.
Second, the required information
Taxpayers need to prepare income, special additional deductions, special additional deductions, other deductions determined according to law, donations, tax incentives and other related materials, and fill in the annual personal income tax return.
Third, the app handling process
1. Open the personal income tax mobile APP, and enter it from the homepage 202 1 special page of comprehensive income settlement or the annual comprehensive income settlement of general business section, or enter it from the menu where I want to pay taxes or at the bottom, and click the annual comprehensive income settlement below the tax declaration.
2. If an appointment has been made in the early stage, you can directly enter the application interface and choose to fill in the application data. If there is no reservation, you need to make an appointment, or wait until March 16.
3. Check personal basic information carefully. The basic information page supports modifying the information of "e-mail address and contact address" and selecting the remittance place for this declaration.
4. The system will automatically collect the income tax data, wages and salaries, labor remuneration (insurance salesmen, securities brokers) and royalties of your tax year, and directly pre-fill them in the corresponding declaration columns. Click on the corresponding item to enter the detailed interface for verification.
5. Click on the detailed data except special additional deduction to enter the corresponding detailed interface, where you can add, modify, delete and appeal.
Individual income tax collection conditions:
1. Individual housing transfer income tax shall be paid for the sale of non-unique housing by family.
2. If it is the only residence of the family, but the purchase time is less than 5 years, it needs to be paid in the form of tax deposit first. If you can re-purchase real estate and obtain property rights within one year, you can refund the tax deposit in whole or in part. The specific refund amount is 2% of the lower transaction price of the two properties.
3. If the property sold is a non-residential property, individual income tax will be paid under any circumstances. Moreover, the local taxation bureau must also levy 20% of the difference in business tax payment during the tax collection process.
To sum up, when will the personal income tax in Bian Xiao be settled next year? I hope I can help you with the relevant answer.
Legal basis:
Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.