People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 1 2022
In order to implement the Opinions of the Central Office and the State Council on Further Deepening the Reform of Tax Collection and Management, earnestly safeguard the legitimate rights and interests of taxpayers, and establish and improve a reasonable and orderly system for the final settlement and payment of comprehensive personal income tax, according to the relevant provisions of the Individual Income Tax Law and its implementing regulations, the Tax Administration Law and its implementing rules, the relevant matters concerning the final settlement and payment of comprehensive personal income tax for 20021year (hereinafter referred to as final settlement and payment) are hereby announced as follows:
I. Contents of annual settlement
After the end of 20021year, individual residents (hereinafter referred to as taxpayers) need to collect four kinds of income (hereinafter referred to as wages and salaries, labor remuneration, royalties, etc. After deducting expenses of 60,000 yuan, special additional deductions, other deductions determined according to law and eligible charitable donations from 202 1 day to 1 day (hereinafter referred to as the tax year), the comprehensive income personal income tax rate shall apply, and the quick deduction shall be deducted (see Annex1for the tax rate table) The specific calculation formula is as follows:
Refundable or taxable amount = [(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.
The annual final settlement does not involve classified income such as property lease, and the income that taxpayers choose not to include in comprehensive income for tax calculation according to regulations.
Two, there is no need to handle the 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.
Third, annual settlement is required.
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.
If the income items are incorrectly declared or the withholding agent fails to perform the withholding obligation according to law, resulting in underreporting or failure to declare comprehensive income in the tax year, the taxpayer shall make annual final settlement according to the facts.
Fourth, you can enjoy pre-tax deduction.
If the following pre-tax deduction items occurred in the tax year are not declared or fully deducted, the taxpayer may fill in the deduction or supplement the deduction items during the annual final settlement:
(a) taxpayers and their spouses, minor children meet the conditions of serious illness medical expenses;
(2) Taxpayers' eligible special additional deductions for children's education, continuing education, housing loan interest or housing rent and support for the elderly, as well as expenses deduction, special additional deduction and other deductions determined according to law;
(3) Taxpayers' eligible charitable donations.
Taxpayers who have obtained both comprehensive income and operating income may declare 60,000 yuan expense deduction, special additional deduction and other deductions determined according to law in the comprehensive income or operating income, but they may not declare deductions repeatedly.
Verb (abbreviation for verb) processing time
The annual settlement processing time is from March 1 day to June 30, 2022. Taxpayers who have no domicile in China and leave the country before March 1 can make annual settlement before leaving the country.
Processing methods of intransitive verbs
Taxpayers can choose the following treatment methods:
(a) for the annual settlement.
(2) Individual income tax obtained by the employing unit (including the unit that withheld and remitted labor remuneration according to the cumulative withholding method, the same below). Hereinafter referred to as the unit).
If the taxpayer requests to handle it on his behalf, the unit will handle it on his behalf, or train and coach the taxpayer to complete the annual final settlement and tax refund (compensation) through the natural person electronic tax bureau (including the mobile phone personal income tax APP and website, the same below).
If it is handled by the unit on its behalf, the taxpayer shall confirm with the unit in writing or electronically before April 30, 2022, and provide supplementary information such as comprehensive income, related deductions and tax incentives obtained outside the unit in the tax year, and be responsible for the authenticity, accuracy and completeness of the submitted information. If the taxpayer has not confirmed with the unit that it is required to handle the annual settlement on its behalf, the unit may not handle it on its behalf.
(3) To entrust a tax-related professional service organization or other units and individuals (hereinafter referred to as the trustee), the taxpayer and the trustee need to sign a power of attorney.
After the unit or the entrusted unit handles the annual settlement and payment for the taxpayer, it shall promptly inform the taxpayer of the handling situation. Taxpayers who find that there are errors in the declaration information of annual settlement and payment may request the unit or the trustee to make corrections, or they may make corrections themselves.
Seven. Processing channel
In order to facilitate taxpayers, the tax authorities provide taxpayers with efficient and fast online tax channels. Taxpayers can give priority to the annual settlement through the natural person electronic tax bureau, and the tax authorities will provide taxpayers with pre-filling services for declared items; If it is not convenient to handle it through the above methods, it can also be handled by mail or in the tax service hall.
If the taxpayer chooses to declare by mail, it shall send the declaration form to the address published by the tax bureaus of provinces, autonomous regions, municipalities directly under the Central Government and cities with separate plans where the competent tax authorities are located as determined in Article 9 of this announcement.
VIII. Reporting Information and Data Retention
Taxpayers shall apply the annual self-declaration form of individual income tax when handling the annual final settlement (Annexes 2 and 3). If you need to modify the basic information and enjoy the deduction or tax preference, you should also fill in the relevant information as required. Taxpayers need to check carefully to ensure that the information filled in is true, accurate and complete.
Taxpayers and agencies handling the annual settlement need to keep special additional deductions, tax preferential materials and other relevant materials for the annual settlement, and the preservation period is 5 years from the end of the annual settlement period.
Nine, the tax authorities accept the annual final declaration.
In accordance with the principle of convenience and proximity, if a taxpayer handles the annual settlement by himself or on his behalf, he shall report to the competent tax authorities of the employer where the taxpayer works; If there are two or more employment units, you can choose to declare to one of them.
Taxpayers who do not work for employers shall report to the competent tax authorities of their domicile, habitual residence or main source of income. The main source of income refers to the location of the withholding agent who pays the taxpayer the largest amount of labor remuneration, manuscript remuneration and royalties in a tax year.
Where a unit handles the annual final settlement for taxpayers, it shall report to the competent tax authorities of the unit.
In order to facilitate tax payment services and tax collection and management, after the end of the annual settlement period, the tax authorities will determine the competent tax authorities for taxpayers who have not yet applied for declaration.
X. Annual tax refund and overdue tax
(a) for tax refund
Taxpayers applying for annual tax refund should provide qualified bank accounts opened in China. After being audited by the tax authorities in accordance with the regulations, the tax refund shall be handled on the spot in accordance with the relevant provisions of the state treasury management at the location of the tax authorities that accept the declaration of annual settlement as determined in Article 9 of this announcement (that is, the place of annual settlement). If the taxpayer fails to provide his valid bank account or the information provided is wrong, the tax authorities will notify the taxpayer to correct it, and the taxpayer will apply for tax refund according to law after correcting it as required.
In order to facilitate the tax refund, taxpayers whose annual comprehensive income does not exceed 60,000 yuan and who have paid personal income tax in advance can choose to use the simple declaration function provided by the natural person electronic tax bureau to facilitate the annual tax refund.
Taxpayers who applied for tax refund in 20021year failed to apply for tax refund in accordance with the law after applying for tax refund in 2020 and previous years, or were informed by the tax authorities that there were doubts in their tax returns in 2020 and previous years, but failed to correct or explain the situation.
(2) Handling tax payment procedures.
Taxpayers who pay the annual final tax payment can pay through online banking, POS card swiping of tax service hall, bank counters, non-bank payment institutions, etc. If the tax is declared and paid back by mail, the taxpayer should pay attention to the progress of the declaration and pay the tax in time through the natural person electronic tax bureau or the tax service hall of the competent tax authority.
For taxpayers who need to pay back taxes after the end of the annual settlement period, the tax authorities will collect late fees according to law and mark them in the personal income tax records.
If the taxpayer fails to fill in the declaration information correctly, resulting in overpayment or underpayment of tax, and after being reminded by the tax authorities, the taxpayer takes the initiative to correct it in time, the tax authorities may be exempted from punishment in accordance with the principle of "first violating and then punishing".
XI。 Annual settlement service
The tax authorities have issued a series of measures to optimize services, strengthening the policy interpretation and operational guidance of annual settlement, compiling tax payment guides by classification, popularizing the explanation of policy caliber, professional terms and operational procedures, providing tips and reminders through multiple channels and forms, and providing tax-related consultation through mobile personal income tax APP, webpage, 12366 tax service platform and other channels to help taxpayers solve the difficult problems in handling annual settlement and payment, and actively respond to taxpayers' demands.
Before the annual settlement, taxpayers can log in to the mobile personal income tax APP to check their comprehensive income and tax payment, and check the basic information such as bank cards and personal identity information involved in the special additional deduction to prepare for the annual settlement.
In order to reasonably and orderly guide taxpayers to handle the annual final settlement and improve their handling experience, the competent tax authorities will notify taxpayers in batches to remind them to handle it within a certain period of time. At the same time, the tax authorities launched an appointment service. Taxpayers who need to make an appointment at the initial stage of annual settlement (March 1 to March 15) can log in to the mobile personal income tax app after February 16 according to their own situation. From March 16 to June 30, taxpayers can make annual settlement at any time without making an appointment.
For the elderly, the disabled and other special groups that have difficulties in completing the annual settlement independently, the tax authorities can provide personalized annual settlement services upon the application of taxpayers.
Twelve. any other business
In case of any inconsistency between Articles 1 and 4 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Concerning the Self-declaration of Individual Income Tax (No.62 of 20 18) and this announcement, this announcement shall prevail.