Recently, many taxpayers have posted a “refundable” tax refund on social media. On April 3, Ms. Lin showed reporters the 400 yuan tax she had just refunded. “The operation is very simple, a few minutes That's it. Suddenly I added a lot of money and I was still very happy. "Ms. Li also showed to reporters," I refunded 3,000 yuan. "
This is actually a tax refund benefit enjoyed after the tax year calculation, but there are still many taxpayers questioning, "Does everyone have a tax refund?" "Where do I refund? Where do I refund?" "Why do others refund? , But I have to pay taxes? "
Why settle for a tax year?
In fact, these questions can be found in the "Guidelines for the Annual Accounting of Individual Income Tax Consolidated Income in 2019" (hereinafter referred to as the "Guidelines").
First of all, the reason for the annual tax calculation is that after this round of the tax reform, China has for the first time established a comprehensive and classified personal income tax system. The wages, labor services, manuscripts, and concessions obtained by residents are The four types of income (ie, comprehensive income), such as royalties, are combined and taxed based on the tax year. As a result, the tax year's accounting emerges as the times require.
For taxpayers, this may be a good thing. On the one hand, the calculation of each tax year can more accurately implement various pre-tax deductions and preferential tax policies, especially the deduction items that are usually not declared and enjoyed, and the end of the year such as critical illness medical treatment. The deductible items that can be determined can be supplemented by annual accounting.
On the other hand, when taxpayers usually obtain comprehensive income, they still need to calculate and withhold the prepaid taxes on a monthly or monthly basis in accordance with certain rules. In practice, due to different personal income and expenditure situations, no matter what kind of prepayment is adopted Withholding the prepayment method, it is difficult to make all taxpayers' prepaid taxes in full and the annual tax payable completely consistent, at this time there will be a "difference" between the two, and this "difference" needs to be calculated through annual reconciliation. Reimbursing less to make up for the goal of achieving the same level of personal tax burden in the same situation is also a common practice in countries around the world.
Do you want to handle the tax year? How to refund the tax refund?
First of all, not everyone needs to handle individual tax year reconciliation. According to the Guidelines, those who meet one of the following conditions may not be required to do so. The conditions include that the total annual income obtained in 2019 does not exceed 120,000 yuan; No tax refund is applied; the tax payable in 2019 does not exceed 400 yuan, etc.
If you are not sure whether you need to handle it, you can log in to the personal income tax app or the website of the natural person's electronic tax bureau, follow the instructions to perform related operations, view, confirm or supplement the comprehensive income related deductions, etc., and the system can automatically calculate the prepayment If there is a difference between the tax and the tax payable, and a tax refund is required, you can decide for yourself whether to apply for a tax refund.
So, how to refund the tax? Where is it back? If the declaration is made through the online income tax app or other online methods, the system will automatically ask whether to apply for a tax refund when completing the declaration. Just follow the prompts and provide a bank account to apply directly, and the refunded tax will be refunded to this bank account. It is worth noting that the tax refund can only be refunded to my account.
Generally speaking, mobile phone declaration is suitable for most taxpayers with income, deductions are relatively simple, and there is no overseas income; the computer screen is large, the information is large, and it is suitable for taxpayers with more income and deductions and more complex matters.
In addition, the taxpayer can also find the employed unit to handle. It should be noted that if the unit is selected to perform the annual accounting, it must be confirmed in writing with the unit before April 30 this year. At the same time, if there is any income other than the unit, or the unit Deduction items that you do not know must be submitted together, and are responsible for authenticity, accuracy, and completeness.
Why pay taxes? What are the consequences of not making up?
However, not all taxpayers are tax refunded or non-refundable, and some taxpayers need to pay tax. Why is this?
According to the Guidelines, common situations include working in two or more units and receiving salaries and salaries, repeated deductions of basic deductions (5,000 yuan / month) when paying taxes in advance, or in addition to salaries and salaries, and The remuneration of labor services, manuscripts, royalties, and various comprehensive incomes are combined, resulting in the applicable annual income tax rate of comprehensive income being higher than the withholding rate.
However, not all taxpayers showing the amount of tax payable are required to pay tax. According to relevant regulations, when the tax payable in 2019 does not exceed 400 yuan, there is no need to pay tax. Ms. Wang showed the reporter that the amount of tax payable on the personal income tax app is 59 yuan, but she can still click the "Enjoy tax exemption" option.
According to the "Guidelines", if taxpayers should complete the annual accounting declaration and pay taxes in time before June 30, if they are overdue, they will face a late payment of five ten thousandths per day. It is reported that taxpayers can pay taxes through online banking, tax payment service office POS machines, bank counters, non-bank payment institutions (third-party payment) and other methods.
It is worth noting that if taxpayers need to pay taxes but fail to handle annual reconciliation according to law, they may face tax administrative penalties and be credited to personal tax credit files.
Does the tax rebate indicate that there are more taxes paid than before the tax reform?
Some taxpayers are wondering, does the tax reimbursement for a tax year mean more than the tax paid before the tax reform? But this is not the case.
For example, before the tax reform, the balance of a taxpayer's monthly salary and salary after deducting the corresponding deductions is 25,000 yuan. According to the tax rate table before the tax reform, a monthly tax of 4370 yuan is required. In addition, monthly He received 800 yuan of labor remuneration income, because no monthly tax is required to be paid because it does not exceed 800 yuan. In this way, he actually paid a total of 52440 yuan in personal income tax throughout the year.
After the tax reform, the taxpayer still received 25,000 yuan in salary income each month. Due to the increase in the threshold and the widening of the tax rate level, only 31080 yuan was paid in advance for the year; 800 yuan in monthly labor service income was withheld. In the pre-payment stage, there is still no need to pay taxes in advance, but during the annual reconciliation, the wages and salaries received by the taxpayer for the entire year are combined to calculate the annual tax payable of 32,616 yuan, minus the pre-payment Taxes are subject to an additional tax of 1536 yuan (32616-31080). It can be seen that although the taxpayer is required to pay an additional tax of 1536 yuan after the annual reconciliation, compared with that before the tax reform, the annual tax is still less than 19,824 yuan (52440-32616).
Beijing News reporter: Pan Yichun