Starting from March 1, the tax settlement will begin for four months. From March/KLOC-0 to June 30th, 2022, the comprehensive income of individual income tax in 2002/KLOC-0 was settled. On March 1 day, a four-month tax settlement began.
On March 1 day, a four-month tax settlement began. 202 1 the final settlement of comprehensive income of individual income tax will start tomorrow (March 1). Taxpayers who need to Apply before March 15 can log in to the personal income tax mobile app to make an appointment and enjoy a more convenient and efficient new tax experience.
In order to further improve taxpayers' tax efficiency and reporting experience, this year, the tax department innovatively provided the "appointment tax service", which has been opened. Taxpayers who need to pay taxes during March 1 to March 15 this year can log in to the mobile personal income tax App from 6: 00 to 22: 00 every day before March 15 (inclusive) and make an appointment in advance according to the page prompts. The introduction of this measure will further enhance the taxpayer's tax efficiency and reporting experience, and effectively prevent the inconvenience caused by the first tax payment.
Of course, taxpayers can also choose not to make an appointment. From March 16, you can log in to the personal income tax App or webpage directly without making an appointment. The annual final settlement time of comprehensive income of individual income tax is from March 1 2022 to June 30, 2022. The term spans 4 months, and can be handled at any time throughout the day through the personal income tax App and website, and taxpayers will have plenty of tax time. However, in case of emergency, the taxpayer fails to make an appointment to the appropriate date within the specified time, and can also choose to go directly to the tax service office of the competent tax authority.
Taxpayers must carefully check the comprehensive income and tax payment in the tax year, and check the basic information such as bank cards and personal identity information involved in the special additional deduction to ensure the accuracy of the declaration.
Starting from March 1, the tax settlement will begin for four months. From March 1 day to June 30, 2022, the comprehensive income of personal income tax in 20021year will be settled. In order to implement the requirements of the Opinions on Further Deepening the Reform of Tax Collection and Management issued by the Central Office and the State Council, safeguard the legitimate rights and interests of taxpayers, and help taxpayers to standardize the comprehensive settlement and payment of personal income tax in 20021year (hereinafter referred to as "final settlement and payment"), State Taxation Administration of The People's Republic of China recently issued the Announcement on Handling the Comprehensive Settlement and Payment of Personal Income Tax in 20021year (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement 2022
How do taxpayers handle annual tax refund and tax payment? Let's get to know each other.
refund a tax
If there is a tax refund after the annual settlement, the taxpayer may apply for a tax refund. After the taxpayer checks "Apply for Tax Refund" in the corresponding column of the tax return and submits it to the competent tax authorities, the application procedures are completed. The tax authorities and the state treasury can apply for tax refund after performing the necessary audit procedures according to the regulations, and the tax refund will be directly paid to the taxpayer's bank account. Taxpayers applying for tax refund need to accurately fill in their identity information and qualified bank accounts opened in China.
Among them, for taxpayers whose annual comprehensive income is less than 60,000 yuan in the tax year, but who have withheld and remitted personal income tax in the middle of the year, the tax authorities will push service tips and provide pre-filling services for simple declaration forms. Taxpayers only need to confirm the tax paid and fill in their own bank account information, so they can quickly apply for tax refund through the network; Taxpayers who have doubts about the data in the pre-filling service can also choose the standard declaration form for annual final settlement.
Pay taxes.
The tax authorities provide a variety of convenient channels for taxpayers to repay their taxes through annual settlement and payment. Taxpayers can pay the overdue tax through online banking, POS card swiping in tax service hall, bank counter and non-bank payment (i.e. third-party payment). Taxpayers who declare tax by mail need to pay attention to the progress of declaration and pay taxes in time through the natural person electronic tax bureau or the competent tax authority (tax service hall).
4 months' tax calculation starts on March 1 day. The calculation of the comprehensive income of the annual personal income tax will begin on March 1 this year. Prior to this, China has been conducting annual taxation for two consecutive years.
Different from previous years, this year, the tax department has launched a new appointment tax service. Taxpayers who need to make annual settlement between March 1 and March 15 can log in to the mobile personal income tax app every day from February 16 to March 15 to make an appointment.
Of course, taxpayers can also directly log in to the mobile personal income tax APP or webpage for final declaration after March 16, without making an appointment.
In addition, the previous preferential policy is still followed in this settlement, that is, the annual settlement tax does not exceed that of 400 yuan, and there is no need for annual settlement.
I don't know whether to refund taxes or pay taxes. Three solutions
The so-called annual settlement and payment, in short, is based on the usual prepaid taxes, that is, "checking the residual and filling the gap, summarizing the income and expenditure, accounting on an annual basis, and refunding more and making up less", which is also an international practice and helps to better protect the legitimate rights and interests of taxpayers.
Generally speaking, if the annual comprehensive income in the tax year is less than 60,000 yuan, but the tax is usually paid in advance; In the tax year, there are special additional deductions that meet the conditions for enjoyment, but the deduction is not declared when the tax is paid in advance; If you are employed in more than two units and receive wages and salaries, the expenses (5,000 yuan/month) will be deducted repeatedly when paying taxes in advance, and it is possible to refund taxes or make up taxes.
If taxpayers are not sure about their annual income and taxes paid, or whether they should pay taxes or refund taxes, or whether they meet the conditions of exemption from annual settlement, there are three ways to solve it. First of all, you can ask the unit to provide the income paid and the tax paid in advance; Second, you can log in to the natural person electronic tax bureau (mobile personal income tax APP, etc.). ) inquire about your income and tax return information in the tax year; Third, after the annual final settlement, the tax authorities provide taxpayers with the service of pre-filling tax declaration items. If the taxpayer carefully checks and confirms the pre-filled income, pre-paid tax and other tax declaration items, the system will automatically calculate the tax amount that should be paid or refunded.
It can be handled through the personal income tax APP or by the unit.
As in previous years, there are three ways to settle the annual accounts: by yourself, by the company and by someone.
If you do it yourself, you can pass the personal income tax APP. The tax department has provided pre-filling service. After the taxpayer confirms that it is correct, he can complete the tax refund according to the prompt, or fill in the information according to the actual situation and then refund the tax step by step.
When the unit does it, it is to ask the employer to handle it. The employer comprehensively and accurately grasps the tax-related information of the taxpayer, which is closely related to the taxpayer and can better help the taxpayer to handle the annual settlement.
If a taxpayer requests an agent from the unit, it shall be handled by the unit, or the taxpayer shall be trained and counseled to complete the annual final settlement and tax refund (compensation) by himself through the natural person electronic tax bureau. It should be noted that taxpayers who choose to be entrusted by the unit need to confirm with the unit before April 30. After confirmation, taxpayers need to provide all comprehensive income, deductions, tax preferences and other information for the tax year to units other than the unit.
The third way is to ask someone to do it for you, that is, to entrust tax-related professional service institutions or other units and individuals to handle it.
It should be reminded that the unit or trustee shall inform the taxpayer of the handling situation in time after handling the annual settlement and payment on its behalf. Taxpayers who find that the declaration information of annual final settlement is incorrect may ask them to handle it on their behalf or make corrections on their own.