The deadline for the declaration of final settlement in 2022. Before the annual settlement, taxpayers can log in to the mobile personal income tax APP to check their comprehensive income and tax payment. The deadline for the declaration of final settlement in 2022.
The deadline for the declaration of final settlement in 2022 is 1. China State Taxation Administration of The People's Republic of China announced on the 9th. From March 1 year to June 30, 2022, individual residents who meet the relevant regulations need to handle the comprehensive settlement and payment of personal income tax in 20021year.
What is 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+1day to 65438+February 3 1 day (hereinafter referred to as the tax year), the comprehensive personal income tax rate shall apply.
When will the taxpayer handle the annual settlement?
The annual settlement time is from March 1 day to June 30, 2022. Among them, taxpayers who have no domicile in China and leave the country in advance can make annual settlement before leaving the country. It should be noted that in order to help taxpayers complete the annual final settlement in an efficient, convenient, reasonable and orderly manner, the tax authorities will notify taxpayers in batches and stages in a certain way, reminding them to handle the peak shift within a certain period of time, and suggesting that taxpayers try to handle it within the agreed time to avoid tax congestion and affect the tax experience.
Where 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.
Who needs to apply for tax refund and overdue tax?
One is the taxpayer who needs to apply for tax refund because the prepaid tax is higher than the tax payable. It is the taxpayer's right to apply for tax refund according to law. Taxpayers can apply for annual tax refund according to law as long as the prepaid tax amount is greater than the tax payable in the tax year. In practice, there are some typical situations that will or may lead to tax refund, mainly as follows:
1. The annual comprehensive income in the tax year is less than 60,000 yuan, but personal income tax has been paid in advance at ordinary times;
2. There are special additional deductions that meet the conditions for enjoyment in the tax year, but no deductions are declared when the tax is paid in advance;
3. Due to employment in the middle of the year, resignation or insufficient income in some months, the deduction cost is 60,000 yuan, and the special additional deductions such as "three insurances and one gold", children's education, enterprise (occupational) annuity, commercial health insurance, and individual tax deferred pension insurance are insufficient;
4. Not employed by the company, but only obtained the income from labor remuneration, manuscript remuneration and royalties, and it is necessary to apply for various pre-tax deductions through annual settlement;
5. The withholding rate applicable to taxpayers' income from labor remuneration and royalties in the middle of the year is higher than the comprehensive income tax rate applicable to the whole year;
6. When paying taxes in advance, they fail to declare or fully enjoy comprehensive income tax benefits such as personal income tax relief for the disabled;
7. There are qualified charitable donations, but they are not deducted when paying taxes in advance, and so on.
The other is the taxpayer whose prepaid tax amount is less than the payable tax amount and should pay back the tax. It is the duty of taxpayers to pay taxes according to law. There are some common situations in practice, which will lead to the need or possible need to pay taxes when the annual settlement is made, mainly as follows:
1, working in two or more units and receiving wages and salaries, and repeatedly deducting the deduction fee (5000 yuan/month) when paying taxes in advance;
2. In addition to wages and salaries, taxpayers also receive remuneration for labor services, royalties and royalties. After the comprehensive income is added up, the applicable annual tax rate of comprehensive income is higher than the withholding rate; Wait a minute.
How do taxpayers handle annual tax refund and tax payment?
The first is to apply for tax refund. 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.
The second is to 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).
On February 9th, 2022, the deadline for the declaration of personal income tax settlement and payment, State Taxation Administration of The People's Republic of China announced that the settlement and payment of comprehensive income of personal income tax in 2002 1 year will start on March1day, 2022, and the deadline is June 30th. Before the annual settlement, taxpayers can log in to the mobile personal income tax APP to check their comprehensive income and tax payment, check basic information such as bank cards and special additional deductions involving personally identifiable information, and make preparations in advance.
Taxpayers who need to pay taxes from March 1 day to March 15 this year can make an appointment for processing time through the mobile personal income tax app or website after February 16 (inclusive). From March 16 to June 30, taxpayers can make annual settlement at any time without making an appointment.
Who needs to handle the annual settlement? What are the treatment methods? What services can the elderly enjoy at the end of the year? What management measures will non-compliant taxpayers face? These questions have been answered by the tax authorities.
What is annual settlement?
In short, on the basis of paying taxes in advance, it is to "check for leaks and fill gaps, summarize revenues and expenditures, settle accounts on an annual basis, and refund more and make up less".
Specifically, the annual final settlement refers to the process that individual residents (hereinafter referred to as taxpayers) summarize the annual income of four comprehensive incomes, including wages and salaries, labor remuneration and royalties, after the end of the year. Deduct the annual expenses and deductions to get the taxable income, calculate the annual personal income tax payable according to the annual tax rate table of comprehensive income, subtract the tax paid in advance in the current year, apply for the annual tax return to the tax authorities, and settle the tax refund or overdue.
It should be reminded that classified income such as interest, dividend and property lease is not included in the annual settlement. At the same time, according to the relevant documents, the income obtained by taxpayers that cannot be included in the comprehensive income for tax calculation is not within the scope of annual settlement.
Who doesn't need to handle the annual closing?
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.
Who needs to handle the annual settlement?
The situations that require annual final settlement can be divided into two categories: tax refund and supplementary tax.
One is the taxpayer who needs to apply for tax refund because the prepaid tax is higher than the tax payable. Taxpayers can apply for annual tax refund according to law as long as the prepaid tax amount is greater than the tax payable in the tax year.
For example, the annual comprehensive income in the tax year is less than 60 thousand yuan, but personal income tax is usually paid in advance; There are special additional deductions that meet the conditions of enjoyment in the tax year, but the deduction is not declared when the tax is paid in advance'; Non-company employment, only income such as labor remuneration, manuscript remuneration, royalties, etc., need to apply for various pre-tax deductions through annual settlement, and so on.
The other is the taxpayer whose prepaid tax amount is less than the payable tax amount and should pay back the tax.
For example, if you work in more than two units and receive wages and salaries, you will repeatedly deduct the deduction fee (5,000 yuan/month) when paying taxes in advance; In addition to wages and salaries, taxpayers also receive remuneration for labor services, royalties and royalties. After all the comprehensive income is added up, the annual tax rate of comprehensive income is higher than the withholding rate, and so on.
What preparations need to be made?
If you are not sure about your annual income and taxes paid, or whether you should make up taxes or refund taxes, or whether you are eligible for exemption from annual settlement, you can solve it through the following ways:
First, the withholding unit may be required to provide information on paid income and prepaid tax. According to the provisions of the tax law, the unit has the responsibility to inform taxpayers of the above information;
Second, you can log in to the natural person electronic tax bureau (mobile personal income tax APP) to inquire about your income and tax return information in the tax year;
Third, after the annual settlement, the tax authorities provide taxpayers with pre-filling services for tax declaration items according to certain rules through the natural person electronic tax bureau. If the taxpayer carefully checks and confirms the tax declaration items such as pre-filled income and pre-paid tax, the system will automatically calculate the amount of tax that should be paid or refunded, so as to let the taxpayer know whether it is necessary to make annual final settlement.
What treatment methods can you choose?
There are three ways to handle the annual closing: do it yourself, do it by the unit, and ask someone to do it.
First, handle the annual knot yourself.
The second is to handle it on behalf of the employer.
It should be noted that taxpayers who choose to make annual settlement and payment by the unit need to confirm with the unit within the annual settlement and payment period (before April 30). Before the taxpayer confirms, the unit shall not handle the annual settlement for the taxpayer.
Third, the taxpayer and the trustee need to sign a power of attorney when entrusting tax-related professional service institutions or other units and individuals to handle it.
What channels are used for annual settlement?
There are three channels to handle the annual closing: outlet office, mail office and lobby office.
Taxpayers can give priority to the annual settlement and payment through the natural person electronic tax bureau, especially the mobile phone personal income tax APP pocket tax. For individual residents with overseas income, they can apply for annual settlement through the overseas income declaration function of the website of the natural person electronic tax bureau.
If it is inconvenient to use the Internet, it can also be handled by mail or in the tax service hall.
Deadline for declaration of final settlement and payment in 2022 3 After the personal income tax APP selects the annual settlement and payment of comprehensive income, it can already see the port of 202 1, but the display has not yet started, prompting that "the annual settlement and payment of 202 1 began on March 0, 2022".
Soon after the Spring Festival, we will be able to settle the personal income tax of 202 1. Tax refund may involve many friends. Do you still remember five things you must do before tax refund? On this issue, I will recall with you.
operation sequence/order
Step 1: Download and register the latest version of Personal Income Tax APP.
Mobile phones search and download personal income tax apps through major application malls:
If you have downloaded it before, remember to check and update it to the latest version before logging in.
Step 2: Fill in the qualified 202 1 special additional deduction information and enter the 202 1 special additional deduction for serious illness medical expenses.
Open the personal income tax APP, home page-special additional deduction declaration.
After selecting the special additional deduction to fill in, the deduction year is 202 1, and fill in the special additional deduction after confirmation.
Step 3: Add bank card information.
After logging in to the personal income tax APP, select Personal Center-Bank Card.
Click the Add button.
Enter the bank card number information, account opening province and mobile phone number reserved by the bank. (Note: I-card bank account opened in China is required) Click Next.
Enter the mobile phone verification code and click Finish.
If multiple bank cards are bound, you can set the default card or click Delete Bank Card.
Step 4: Verify the personal income in 202 1.
Open the personal income tax APP, home page-income tax details query
Select the year 202 1, check the conditions to be queried, and click Query.
The total income and declared tax amount will be displayed at the top, with detailed data at the bottom.
You can click on the detailed data to see the specific details. If you have any objection to this information, you can appeal by clicking Appeal in the upper right corner.
The fifth step is to find a suitable way to deal with it.
You can independently choose the following processing 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 30, 2022, and provide supplementary information such as comprehensive income, relevant deductions and tax incentives obtained outside the unit on 202 1, 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.