Yunnan, Shanghai, Fujian and other places have recently opened the remote taxation function of personal tax settlement——
The first tax settlement is here
Our reporter Wang Wenzheng
"People's Daily Overseas Edition" (04th Edition, April 09, 2020)
The amount ranges from tens of yuan to as much as thousands of yuan. Some people have already reimbursed their tax refunds. Some people have n’t opened the settlement business yet. Some people log in to the app every day to learn about the latest developments. A sum of tax ... Recently, the settlement and settlement of individual tax comprehensive income in 2020 has been launched in various places.
This is the first time in China's personal tax history to settle and pay taxes. Taxpayers will complete a tax return declaration before the specified date, and then pay the supplementary tax or apply for a tax refund. "Did you file your tax today?" Is becoming a new greeting.
"A lot of tax refunded after the settlement"
For this tax settlement, the majority of taxpayers must first clarify two new concepts, namely "comprehensive income" and "consolidated settlement".
According to the introduction of the State Administration of Taxation, "comprehensive income" refers to the inclusion of salary income, labor remuneration, manuscript remuneration and royalties into the scope of personal income tax syndrome, and the implementation of special additional deductions, and then annual settlement and payment; " "Account settlement" means that the taxpayer's comprehensive income is compared with the previous tax withholding tax paid by the taxpayer, and the "annual accounting, more refund and less compensation" is implemented. Some taxpayers have previously withheld too much tax and can apply for tax refund. Some taxpayers have insufficient withholding tax and need to make up for the tax.
"Before paying taxes, the units were directly deducted from the salary every month. I have never been exposed to these contents of annual settlement, and I don't understand what" comprehensive income "means. I also learned it after some study." Recently, Shanghai opened its personal accounts, and Wei Dong, who works for an Internet company in Shanghai, logged in to the "Individual Income Tax" app and declared comprehensive income as soon as possible.
Wei Dong introduced that he rented a large apartment last year, and the monthly rent was more than 11,000 yuan, but he did not have time to declare the deduction at the time of prepayment. "Shanghai rents a house, and the taxable income is deducted 1,500 yuan a month, which is 18,000 yuan a year. This time The annual settlement can also be supplemented with deductions. "Wei Dong calculated the accounts. After deducting three insurances and one gold and deducting expenses, his comprehensive income for the whole year was more than 300,000 yuan. After deducting this 18,000 yuan, he got more than 3,000 yuan. Tax refund.
Paying tax supplements or enjoying tax refunds in accordance with the law is the core of this tax declaration: the former is an obligation. Anyone with a combined annual income of more than 120,000 yuan and an annual settlement tax supplement of more than 400 yuan must complete the settlement; after The person is the right, regardless of the amount of tax refund, even if only one yuan, you can apply for tax refund. Many taxpayers report that whether they have paid tax rebates or received tax refunds, they are more at ease.
Beijing taxpayer Xiao Zhao showed reporters the income tax details of his mobile app, "I only started working last year, and my monthly salary is more than 10,000 yuan, but the monthly deduction of 5,000 yuan only enjoys 5 months. It is estimated that the prepaid tax Hundreds of yuan can be refunded.
Shanghai white-collar Yang Pei introduced that in this settlement, he does not need to pay taxes nor refund. "Many older colleagues in our unit enjoy more tax refunds. Some people have not declared the deductions for mortgages, support for the elderly, and school-age children. Others have given lectures, published articles, withholding tax rates before labor remuneration and manuscript remuneration. Higher than the actual applicable tax rate of the annual comprehensive income in the tax rate table, many taxes have been refunded after the settlement. "
Of course, if certain conditions are met, the taxpayer needs to make up the payment after the settlement. Liu Wei, a financial officer at a public institution in Shenzhen, said that at the beginning some of his colleagues in the unit were still concerned, worrying that after a tax settlement, he would not get the tax refund, but would have to pay a supplement. "Think carefully: if you have a fluke or you are overdue, you need to make up for tax, you can't escape the eyes of the tax authorities after the spot check, not only to make up for the tax owed, but also pay a late fee; For those who rebate the tax, the money will be in vain. In this case, it is better to do it early and be practical. "
Expand "non-contact" remote tax processing
Earlier, due to the epidemic situation, the localities did not open the settlement according to the original plan. Recently, as the epidemic prevention and control situation has stabilized, many regions have gradually opened up their online businesses for tax year accounting.
According to incomplete statistics, at present, Yunnan, Shanxi, Liaoning, Jilin, Jiangsu, Guangdong, Hainan, Shanghai, Zhejiang, Fujian and other places have successively opened the remote taxation function of tax settlement, while Beijing, Hubei and other places have not yet open. The State Administration of Taxation issued a notice saying that with the changes in the epidemic prevention and control situation in various places, the channels for the settlement and payment of individual taxes will also be opened in batches and zones.
After the opening of individual tax accounting services, in order to promote the orderly implementation of tax accounting, local tax authorities improved tax management methods and expanded the "personal income tax" APP, electronic tax bureau website, self-service tax terminal and other "contactless" remote tax management channel.
Take the most commonly used APP as an example, open the "Individual Income Tax" APP, click to enter "Comprehensive Income Annual Settlement", you can handle personal tax settlement business. Taxpayers can see each of their reportable income and corresponding prepaid taxes in 2019 in their personal income tax data. After confirming their basic personal information, place of payment and tax paid, they can fill in the bank card information Claim a tax refund.
"It's very convenient to use the APP to conduct foreign exchange calculations. Whether it's corporate finance or ordinary taxpayers like us, you can do tax without going out during the epidemic, which is both worry-free and reassuring." Wei Dong said. However, due to the large number of users at the same time, online taxation sometimes gets stuck. "When using it, you often need to enter information several times to successfully log in to the APP. After logging in, you will be prompted from time to time at the top of the interface," The system has been opened, please try again later ", indicating that there is still room for improvement in tax processing software."
In this regard, the staff of the 12366 tax service platform introduced that due to the large number of people online, the personal income tax app may have a problem of not running smoothly, and it will be gradually improved after upgrading in the future. Taxpayers who encounter such situations can choose to log in for the wrong peak. .
In general, online tax processing is constantly improving in the direction of high efficiency and convenience, providing taxpayers with more convenience. South Korea Rong, the person in charge of the Tax Service Department of the State Administration of Taxation, said that the “contactless” tax payment service is not a temporary measure taken by the tax authorities to deal with the epidemic, but a long-term move to continuously consolidate and expand the quality of services.
It is understood that the website of the State Administration of Taxation has opened an online "Tax Lecture Room" from March 17 to help taxpayers accurately grasp and enjoy tax preferential policies in a timely manner, so that taxpayers can realize "enjoyment". Among them, the “'Contactless' Online Tax List and Answers to Questions' column provides answers to 185 tax-related matters and 35 types of common questions. The official website of the annual settlement and payment of personal income tax and the local tax authorities also provide detailed tax training materials for taxpayers.
Taxes benefit the people
"Can I get a tax refund but can I get a tax refund if I don't have a settlement?" "If the annual income is less than 120,000 yuan, or if the amount of tax reimbursement is less than 400 yuan, do you need to do a settlement?" "The local has not yet opened, When can it be done? "-After all, this is the" first time ", and taxpayers have many questions.
In this regard, the tax department reminds taxpayers that not all taxpayers are required to handle the tax settlement business of individual tax income. There are three types of people who do not need to handle the tax settlement: taxpayers need to make up the tax but the annual income of the comprehensive income does not exceed 120,000 yuan 2. If the taxpayer ’s annual settlement needs to be paid up to 400 yuan, the taxpayer ’s prepaid tax amount is consistent with the annual tax payable amount, or has not applied for annual settlement tax refund. For non-urgent matters that must be handled in the service hall, taxpayers can also handle the situation after the epidemic has passed.
"At present, the tax settlement work is being carried out in an orderly manner. Because the units that handle the settlement are served in batches, some taxpayers may find that the APP page displays" suspended opening ", which is completely unnecessary. As the units are gradually opened Taxpayers can complete their individual tax settlement reports on time. ”For some regions where online tax settlement online services have not yet been opened, the tax department staff introduced that taxpayers with special urgent needs can still pass through The APP opened for the purpose of conducting the settlement business. "As the response level of epidemic prevention and control in some areas is adjusted downward, the remote taxation channel for settlement will be more smooth."
In addition to the steady progress of the settlement work, in recent years, a series of Huimin red envelopes in individual tax fields are becoming real money in the hands of residents: the annual comprehensive income "starting point" (ie, the deduction amount when calculating taxable income) has reached 60,000 yuan, equivalent to 5,000 yuan per month, which is significantly higher than the 3,500 yuan per month before the tax reform; a number of incomes such as wages and labor compensation are integrated into the comprehensive income, and the tax rate table is greatly adjusted; the introduction of pensions, renting houses, and mortgages , Child education, and many other special additional deductions that are closely related to the well-being of the people ... A tax package of new policies, while establishing a comprehensive and classified tax system, also reflects the fair treatment of different types of labor, improving the income and consumption capacity of residents Policy goal. "This is a benefit that our taxpayers can see and feel." Yang Pei said.
According to Ye Lin'er, deputy director of the Income Tax Division of the State Administration of Taxation, after the outbreak, the State Administration of Taxation issued a series of personal income tax support policies around key tasks such as supporting the resumption of production and production, encouraging public welfare donations, and supporting protection and treatment.
In order to support protection and treatment, two types of people can enjoy the personal income tax policy that supports protection and treatment. Financial assistance to medical staff and epidemic prevention workers who participate in epidemic prevention and control, and personnel involved in epidemic prevention and control to obtain temporary standards for epidemic prevention and control Subsidies and bonuses are exempt from personal income tax.
In order to encourage public welfare donations, corporate income tax personal income tax is allowed for donations of cash and articles that respond to the epidemic through non-profit social organizations and people ’s governments at the county level and above, and other state agencies, and donations to hospitals that undertake epidemic prevention tasks. Full deduction before tax.
In order to support the resumption of work of individual industrial and commercial households, for individual businesses, individual proprietorship enterprises and partnership enterprises in Hubei Province, when issuing VAT invoices for goods transportation services, personal income tax is not temporarily levied; invoices are issued on behalf of the above taxpayers in other regions The proportion of the amount of personal income tax preliminarily reduced from 1.5% to 0.5%. Taxes are "good" and are increasing.