Personal income tax shall be declared annually, and the personal income tax payable shall be calculated by combining the four incomes obtained by individual residents throughout the year, such as wages and salaries, labor remuneration, royalties, etc., and tax refund and compensation shall be declared to the tax authorities.
If one of the following conditions is met, there is no need to declare the situation. The annual final settlement needs to pay taxes, but the annual comprehensive income is ≤ 1.2 million yuan, except those that have not been withheld and remitted; The annual settlement and payment need to pay taxes ≤400 yuan, except for withholding; The annual withholding and prepayment are consistent with the annual tax payable, or the annual tax refund is not handled.
Those who meet one of the following conditions need to declare. If the annual tax payable is greater than the annual tax payable, apply for tax refund; The annual comprehensive income is more than 6.5438+0.2 million yuan, and the tax payment is greater than that of 400 yuan.
Handling remittance includes three processes: information entry, declaration and remittance. First, download the personal income tax APP, enter the income information, and fill in the special additional deduction information and bank card information. After entering the declaration process, there are two modes: simple declaration and standard declaration. If the annual comprehensive income of individual residents does not exceed 60,000 yuan, and it is necessary to apply for tax refund, you can choose simple declaration. The standard declaration mode is applicable to all residents. In the actual declaration process, if the simple declaration fails, you can choose the standard declaration. If it fails, you can go to the nearby tax hall for consultation. After the declaration is completed, enter the settlement process.
It should be noted that the special additional deduction information is completed in advance, and the annual final settlement in 2020 is completed in March-June of 20021,and the special additional deduction information needs to be completed before the end of 2020, otherwise the tax refund in 2020 will be affected.
Do you know how to complete the annual tax settlement? There is a detailed policy interpretation on the tax APP, so you can take a closer look.