Personal income tax refers to income obtained by individuals from various sources, including wages, salaries, royalties, etc. The tax authorities will charge a certain percentage of the formalities fee when examining the individual income tax return. In order to solve this problem, State Taxation Administration of The People's Republic of China has stipulated the maximum amount of personal income tax handling fees. According to Article 26 of the Measures for the Administration of Final Settlement and Payment of Individual Income Tax issued by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the maximum handling fee for individual income tax is 20,000 yuan per income. In excess, separate invoices shall be issued separately, and handling fees shall not be charged for many times. It should be noted that the handling fee here refers to the corresponding service fee that the tax authorities should charge in the process of reviewing the personal income tax return, rather than the agency service fee that individuals entrust others to pay personal income tax. The purpose of this regulation is to protect the legitimate rights and interests of taxpayers, and to prevent the tax authorities from charging fees indiscriminately and increasing the burden on taxpayers.
When personal income tax is settled, under what circumstances can there be no handling fee? According to the Administrative Measures for the Settlement and Payment of Individual Income Tax, the handling fee for the settlement and payment of individual income tax shall be exempted if the declaration form for the settlement and payment of individual income tax has not been paid or the tax payable is zero after being audited by the tax authorities. At the same time, when taxpayers declare personal income tax to the tax authorities, if they have paid taxes due to misunderstanding by the tax authorities or other reasons but were later refunded, they may also be exempted from paying the handling fee for personal income tax settlement.
In the process of individual income tax declaration, the tax authorities will charge corresponding formalities fees, and the maximum amount of individual income tax handling fees is 20,000 yuan per income. Over, to issue a separate invoice, can't charge fees for many times. The introduction of this regulation is conducive to protecting the rights and interests of taxpayers, avoiding excessive charges and increasing the burden on taxpayers. At the same time, in some cases, the tax authorities can also waive the handling fee for personal income tax settlement.
Legal basis:
Article 26 of the Measures for the Administration of Final Settlement and Payment of Individual Income Tax, the maximum handling fee for final settlement and payment of individual income tax is 20,000 yuan per income. If each income exceeds 20,000 yuan, a separate invoice shall be issued, and no handling fee shall be charged for many times.