Who needs to handle the annual settlement?

State Taxation Administration of The People's Republic of China has released information about annual settlement, which can be processed from March 1. So who needs to be dealt with? Today, Bian Xiao has sorted out the personnel who need to handle the annual tax settlement for your reference. Let's have a look!

Who needs to handle the annual settlement?

According to the individual income tax law, Article 3 of the Announcement on Handling the Settlement and Payment of Comprehensive Income of Individual Income Tax in 2002 1 (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo.12022, hereinafter referred to as the Announcement) stipulates the situations that need to be handled in the annual settlement and payment, which are divided into two categories: tax refund and tax payment.

I. Tax refund according to law

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. There is no employment, only income such as labor remuneration, manuscript remuneration and royalties needs to be deducted before tax 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. Failing to declare or fully enjoy comprehensive income tax benefits such as personal income tax relief for the disabled when paying taxes in advance;

7. There are eligible charitable donation expenses, but no tax deduction in advance, and so on.

Second, pay taxes according to law.

1. Working in two or more units, receiving wages and salaries, and repeatedly deducting the deduction fee (5000 yuan/month) when paying taxes in advance;

2. Taxpayers have income from labor remuneration and royalties in addition to wages and salaries, and the annual tax rate of comprehensive income is higher than the withholding rate. Wait a minute.

Generally speaking, as long as the amount of tax paid in advance is inconsistent with the annual tax payable, taxpayers need to apply for annual final settlement.

Taxpayers who do not need to make annual 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;

It should be noted that when a taxpayer obtains comprehensive income, if the withholding agent fails to withhold the tax according to law, the annual final settlement will not be exempted.

(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.

In both cases, the taxpayer does not need to refund the tax, or voluntarily gives up the tax refund, so there is no need to apply for annual settlement.

Three ways to deal with annual settlement

One is to do it yourself, that is, taxpayers do it themselves. Taxpayers can handle the annual settlement by themselves, and the tax authorities will continue to strengthen the policy interpretation and operational guidance of the annual settlement, provide tax-related consulting services through various channels, improve the reminder function of the natural person electronic tax bureau, and help taxpayers successfully complete the annual settlement. For the elderly, the disabled and other special groups who have difficulty in completing the annual settlement independently, taxpayers can apply, and the tax authorities can also provide personalized annual settlement services.

The second is the office of the unit, that is, please apply for the unit. Considering that the employer has a comprehensive and accurate grasp of the taxpayer's tax-related information and is in close contact with the taxpayer, it is conducive to better helping the taxpayer to handle the annual settlement and payment. The announcement stipulates that the taxpayer can handle the annual settlement and payment through the employer. In addition to paying wages and salaries, employees also include units that withhold personal income tax from labor remuneration in advance according to the cumulative withholding method, mainly insurance salesmen, securities brokers or interns who are receiving full-time academic education. 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. The tax authorities will provide the unit with declaration software to facilitate it to centrally handle the annual settlement and payment declaration for employees.

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). Taxpayers can confirm by email, SMS, WeChat, etc. , which has the same legal effect as the written form. In order to safeguard the legitimate rights and interests of taxpayers, the "Announcement" also stipulates that before the taxpayer confirms, the unit may not handle the annual settlement and payment for taxpayers. After confirmation, the taxpayer needs to provide all the comprehensive income, deductions, tax preferences and other information of the tax year to other units outside the unit, and be responsible for the authenticity, accuracy and completeness of the information.

The third is to ask someone to do it for you, that is, to entrust tax-related professional service agencies or other units and individuals to handle it. Taxpayers can independently entrust tax-related professional service institutions or other units and individuals (hereinafter referred to as trustees) to handle the annual final settlement according to their own conditions and conditions. In this way, the trustee needs to sign a power of attorney with the taxpayer to clarify the rights, responsibilities and obligations of both parties.

It should be reminded that the unit or trustee should inform the taxpayer of the handling situation in time after handling the annual settlement and payment on behalf of it. If taxpayers find errors in the final annual declaration information, they can ask them to correct it on their behalf or by themselves.

Start and end time of 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 to remind them to handle the peak shift within a certain period of time, and suggest taxpayers to do it as soon as possible within the agreed time to avoid tax congestion and affect the tax experience.

What is annual settlement?

According to the relevant person in charge of State Taxation Administration of The People's Republic of China, the annual final settlement refers to the process that taxpayers collect the annual income of four comprehensive incomes, such as wages and salaries, labor remuneration, royalties, etc., after the end of the year, subtract the annual expenses and deductions, and obtain taxable income. According to the annual tax rate table of comprehensive income, they calculate the annual personal income tax payable, subtract the tax paid in advance in the current year, and file an annual tax return with the tax authorities to settle the tax that should be refunded or paid back.

The specific calculation formula is as follows:

Refund or tax payable = [(comprehensive income-60,000 yuan-special additional deductions such as three insurances and one gold-special additional deductions such as children's education-other deductions determined according to law-eligible charitable donations) × applicable tax rate-quick deduction]-prepaid tax.

Individual tax rate table 2022 new edition

Quickly calculate the withholding rate (%) of this series of accumulated withholding taxable income. The deduction amount of 1 shall not exceed 36,000 yuan. 302 The part exceeding 36,000 yuan to144,000 yuan is 1025203 exceeding144,000 yuan to 300,000 yuan. 000 yuan 2531920542000 yuan to 660000 yuan 305292066600 yuan to 960000 yuan 358592079600 yuan 45 18 1920.