Is it necessary to pay back the personal income tax in 2022?

According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Settlement and Payment of Comprehensive Personal Income Tax in 2022 issued by State Taxation Administration of The People's Republic of China, the settlement and payment of comprehensive personal income tax in 2022 will take place from March/KLOC-0 to June 30, 2023.

This means that before long, friends can apply for tax refund (tax payment). But some people are not familiar with the specific operation process, so I will share it with you today.

Tax refund steps:

The first step is to download and log in to the "Personal Income Tax" APP；;

Step 2: Go to the homepage of "Personal Income Tax" APP, and then click "Start to declare" below. (Let me remind you here that according to the announcement, the tax authorities have launched an appointment service. Taxpayers who need it at the initial stage of final settlement (March/KLOC-0 to March 20th) can make an appointment for any of the above time periods through the tax app and website after February 1 6 according to their own conditions. From March 2/KLOC-0 to June 30, taxpayers can do it at any time without making an appointment. )

Step 3: Click "Start Reporting" to confirm the basic information;

Step 4: Calculate the tax, agree to the statement, and click Next;

Step 5: Confirm the figures and click Apply for Refund. Then wait for the tax review.

Steps to pay back taxes:

The first step is to download and log in to the "Personal Income Tax" APP；;

Step 2: Go to the homepage of "Personal Income Tax" APP, and then click "Start to declare" below.

Step 3, fill in specific information (mainly including income and other tax-free income);

The fourth step is to calculate the tax refund amount, select the payment method, and submit the declaration for confirmation.

In addition, I would like to remind you of the situation that there is no need for final settlement and the pre-tax deduction you can enjoy (the content is taken from the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Handling the Final Settlement and Payment of Comprehensive Personal Income Tax in 2022):

Taxpayers who have paid personal income tax in advance according to law in 2022 do not need to go through the final settlement under any of the following circumstances:

(a) the final settlement needs to pay taxes, but the annual comprehensive income does not exceed 6.5438+0.2 million yuan;

(two) the tax amount does not exceed 400 yuan;

(3) The prepaid tax amount is consistent with the final tax payable;

(4) Those who meet the final tax refund conditions but do not apply for tax refund.

The following pre-tax deduction items occurred in 2022 can be filled in or supplemented by taxpayers during the settlement period:

(a) taxpayers and their spouses, minor children meet the conditions of serious illness medical expenses;

(2) Eligible special additional deductions for infant care, children's education, continuing education, housing loan interest or housing rent, support for the elderly, as well as expenses deduction, special deduction and other deductions determined according to law;

(3) Eligible charitable donations;

(four) eligible personal pension deduction.

Taxpayers who have obtained both comprehensive income and operating income may declare 60,000 yuan expense deduction, special additional deduction and other deductions determined according to law in the comprehensive income or operating income, but they may not declare deductions repeatedly.

Whether it is tax refund or tax payment, it should be operated in time to avoid damage to rights and interests.