How to declare personal income tax in 2022, stepping into 65438+February, the annual confirmation of personal income tax special additional deduction information began again! Including children's education, housing rent and other six aspects of dividends. How to declare personal income tax in 2022?
How to declare personal income tax in 2022 1 how to calculate and declare personal income tax?
First, the time when the tax obligation occurs
Second, how to calculate the declaration tax?
1, withheld and remitted
Pay attention to the following two special cases:
(1) Since July 2020, individual residents who are employed for the first time have received wages and salaries, and students who are receiving full-time academic education have received labor remuneration. Individual tax is calculated according to the following method:
(2) Since June 5438+ 10, 2020, the methods of withholding and paying taxes by two types of taxpayers have been simplified:
For example:
Xiao Zhang, an employee of Company A, earned 50,000 yuan in salary from June 5438+0 to June 5438+2, 2020, and the company handled the declaration of withholding personal income tax from salary from June 5438+0 to June 5438+2, 2020. In 202 1 year, Party A pays 10/0000 yuan, and 4,000 yuan in February and February.
Original withholding method: regardless of "three insurances and one gold", Xiao Zhang needs to pay 1 month tax (10000-5000) × 3% =150 yuan in advance, and no tax in other months; After final settlement, the annual income is less than 60,000 yuan, and the tax refund is 150 yuan.
New withholding and prepayment method: Xiao Changcan directly deducts the accumulated deduction fee of 60,000 yuan for the whole year from June 5438+ 10, and there is no need to pay taxes in advance and make final settlement at the end of the year.
2. Final settlement
Personal income tax is an income tax levied on the income obtained by individuals (natural persons). The threshold of personal income tax refers to the tax system formulated by the state in order to improve the tax system and better carry out tax reform. 20 1 1 On April 20th, the 20th meeting of the 11th the National People's Congress Standing Committee (NPCSC) was held, and it is planned to adjust the personal income tax exemption to 3,500 yuan. 20 1 1 In mid-June, the survey showed that 48% of netizens requested to modify the tax threshold. On June 30th, 20 1 1, the 21st meeting of the 11th the NPC Standing Committee adopted a decision on amending the individual income tax law, which will take effect on September 30th, 201/.
How to declare personal income tax in 2022 2 As we all know, the income from wages and salaries is subject to seven levels of excessive progressive tax rate, and the tax rate is 3%~45%. Monthly salary withholding and prepayment, annual cumulative withholding and prepayment method, withholding tax payable in this period = (cumulative withholding and prepayment taxable income × withholding rate-quick deduction)-cumulative tax reduction and exemption-cumulative withholding and prepayment tax. The table of withholding and remitting personal income tax is as follows (applicable to withholding and remitting personal wages and salary income of residents):
However, it is proposed in State Taxation Administration of The People's Republic of China Bulletin [20 18] 164 that the annual one-time bonus of individual residents is not incorporated into the comprehensive income of the previous year of 200211231,and the annual one-time bonus income is divided by the amount obtained in12 months. The calculation formula is:
Taxable amount = annual one-time bonus income × applicable tax rate-quick deduction
Individual residents can get a one-time bonus for the whole year, or they can choose to be incorporated into the comprehensive income of the current year to calculate tax payment.
Starting from June 65438+ 10/day, 2022, individual residents will receive a one-time bonus for the whole year, which should be incorporated into the comprehensive income of that year to calculate and pay personal income tax (consolidated declaration).
This is a very bad thing for both individuals and enterprises. The most intuitive understanding is that you need to pay more taxes, because after the merger of tax and fee calculation, the tax threshold rises, the proportion becomes larger, and natural taxes and fees increase.
Then let's give an example!
Lao Wang's salary is 202 1 year. After deducting exemption, additional deduction and social security, the taxable income is 6.5438+0.5 million yuan, and there is a year-end bonus of 30,000 yuan, which is 6.5438+0.8 million yuan.
First, according to the current method to declare and calculate:
Total salary = 150000 (tax payable)-150000 (tax payable) *20% (applicable tax rate)+16920 (quick deduction) = 136920 (tax payable/kloc-
Year-end bonus =30000 (taxable) -30000 (taxable) *3% (applicable tax rate) =29 100 (900 tax paid)
The final available amount:136920 (+29100 =166020 (tax paid 13980).
Two. Calculated according to the consolidated declaration method implemented in 2022:
Hand amount = 180000 (tax payable)-180000 (tax payable) *20% (applicable tax rate)+16920 (quick deduction) = 160920 (tax payable/kloc-
Finally, according to the data, we have to pay 5 100 yuan more tax than the separate declaration! This is very unfavorable to both individuals and enterprises, not only because of the lack of personal wages, but also because of the changes in the tax-saving methods of corporate dividends and salary year-end awards, or the increase in taxes and fees in Chen Ben.
However, not all cases are suitable for separate declaration.
1, the taxable income of the current year (including year-end bonus) minus 60,000, three insurances and one gold, additional deductions, etc. ≤0.
If the year-end bonus is incorporated into comprehensive income, it will be more tax-saving.
2. The taxable income of the current year (including the year-end award) after deducting 60,000 yuan, three insurances and one gold and additional deductions is ≤ 36,000.
There are two ways to choose the year-end award.
3. After deducting 60,000 yuan, three insurances and one gold, and additional deduction, the taxable income of the current year (including year-end bonus) is more than 36,000 yuan.
When the annual taxable income, including the year-end bonus, exceeds 36,000, because there is a minefield in the separate declaration of the year-end bonus, in order to minimize the tax burden, it can be distributed between the year-end bonus and the salary, and the distributed year-end bonus can be declared separately according to the one-time bonus of the whole year.
The year-end bonus is declared separately to save tax.
How to declare personal income tax in 2022? List of operation procedures for individual income tax refund declaration
I. * * Install Personal Income Tax APP
2. Enter the declaration interface, choose to fill in the declaration data, read the declaration instructions and click "I have read it".
Confirm the basic information, select the remittance declaration place, and then generate and confirm the declaration information.
Each income item has corresponding content, which can be checked and verified according to the actual situation of the individual.
It should be noted that:
(1) Each income item in the income list can be added and modified. If an individual's income information is not obtained by himself, he can appeal to delete it.
(2) One-time bonus for the whole year: it can be set and adjusted through bonus tax.
Three, pay taxes or apply for tax refund
(1) If the income in 20 19 is less than 120000 yuan and there is tax payable, or if the income exceeds 120000 yuan but the tax payable is less than or equal to 400 yuan, there is no need to pay it after declaration.
(2) If there is tax payable but it does not meet the exemption declaration, you can click Pay Tax Now and complete the payment according to the prompt.
If you don't pay temporarily, you can choose to return to the home page or check the declaration record and pay later.
Note: the payment needs to be completed before June 30, 2020, and there will be a late fee after the deadline.
(3) If you pay more taxes, you can click Apply for Tax Refund, select a bank card, and submit an application for tax refund, and the money will be transferred to the bank card of your choice. Bank cards need personal binding.
Fourth, correction and invalidity.
You can check the declaration status through query-declaration query (corrected/voided declaration)-declaration details. If you find errors in the declaration, you can click to correct or cancel the declaration.
Processing time
The annual settlement time is from March 1 day to June 30, 2022. Taxpayers who have no domicile in China and leave the country before March, 2002 1,1can make annual settlement before leaving the country.
Processing mode
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") is.
If the taxpayer asks to do it on his behalf, the unit will handle it on his behalf, or guide the taxpayer to complete the annual final settlement and tax refund (compensation) through the online tax bureau (including mobile personal income tax APP, the same below).
If the unit handles it on its behalf, the taxpayer shall confirm with the unit in written or electronic form before April 30th, 20021year, and provide supplementary information such as comprehensive income, relevant deductions and tax incentives obtained outside the unit in 2020, 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) When entrusting a tax-related professional service institution or other units and individuals (hereinafter referred to as "the trustee"), the trustee shall sign a power of attorney with the taxpayer.
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 the declaration information is wrong may ask the unit or the trustee to correct it, or they may correct it themselves.
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 online tax bureau, and the tax authorities will provide taxpayers with the pre-filling service of the declaration form according to regulations; 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.
Declaration information and data retention
Taxpayers who settle accounts in 2020 shall apply for the annual self-declaration form of individual income tax. If you need to modify its basic information and enjoy new deductions or tax incentives, you should also fill in relevant information as required. Taxpayers need to check carefully to ensure that the information filled in is true, accurate and complete.
Taxpayers and institutions handling annual settlement shall keep the annual settlement declaration form and taxpayer's comprehensive income, deduction, tax paid or tax preference and other relevant information within 5 years from the end of the annual settlement period.
The tax authorities that accept the declaration of annual settlement and payment.
In accordance with the principle of convenience and proximity, if a taxpayer handles the annual settlement by himself or on his behalf, it 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 with the largest cumulative amount of income from labor remuneration, royalties and royalties obtained by taxpayers 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.
Annual tax refund and supplementary tax
(a) for tax refund
Taxpayers applying for annual tax refund should provide qualified bank accounts opened in China. The tax authorities shall, after auditing according to the provisions, handle the tax refund on the spot in accordance with the relevant provisions of treasury management at the location of the tax authorities that accept the annual declaration of final settlement as determined in Article 9 of this announcement (that is, the place of final 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 taxpayers to get a tax refund, the tax authorities provide a convenient tax refund function on the online tax bureau with annual comprehensive income not exceeding 60,000 yuan and personal income tax paid in advance. Taxpayers can apply for annual tax refund through simple declaration form from March 1 day to May 3 1 day.
Taxpayers who apply for tax refund in 2020 should apply for tax refund in accordance with the law after applying for tax refund in 20 19 and being informed by the tax authorities that there are doubts in the tax return in 20 19, and correcting the tax return or explaining the relevant 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 online tax bureau or the tax service hall of the competent tax authority.
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".
Annual settlement service
The tax authorities have introduced a series of measures to optimize services, strengthened the policy interpretation and operational guidance on annual settlement, compiled tax payment guides by classification, popularized the explanation of policy caliber, professional terms and operational procedures, provided tips and reminders through multiple channels and forms, and provided tax-related consultation through mobile personal income tax APP, webpage, 12366 tax service platform and other channels to help taxpayers solve difficult problems in handling annual settlement and actively respond to taxpayers' demands.
In order to reasonably and orderly guide taxpayers to handle the annual final settlement, the competent tax authorities will notify taxpayers in batches to remind them to handle it within a certain period of time. Taxpayers can make an appointment with the tax authorities or through the online tax bureau during the annual settlement period if they need to handle it in advance or later. 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.