Read "Reimbursement of Tax Refund" in one article
Can be handled by mobile phone, web page, postal delivery, etc.
"Tax refund of more than 3,000 yuan, happiness index burst." "Operation, I found that there is no need to refund or make up." "Looking at my friends to refund the tax, I also went to get it and found out that more than a thousand will be made" ... In the past few days, "Have you paid taxes?" Has become a common phrase used to greet friends. On April 10, as Beijing, Tianjin, and Hebei opened the use of mobile tax apps, web pages, and other remote processing channels, taxpayers across the country except Hubei Province can easily handle personal income tax comprehensive income through mobile phones, web pages, and postal services. Settlement declaration items.
This is the first annual annual settlement in China's personal tax history. If the amount of prepaid taxes is not consistent with the annual tax payable, you can use the annual settlement to "pay more and less make up". Why do annual accounts need to be settled after monthly prepayment? How does this policy allow taxpayers to reap the tax reform dividend? In response, the reporter conducted an interview.
Keywords: fair
—— Give full play to the adjustment function of income distribution of personal taxes
Generally speaking, a single tax year is calculated by resident individuals combining the "comprehensive income" in a tax year, calculating the annual personal income tax payable for the whole year, and deducting the prepaid tax in the tax year to calculate the tax The tax refund or tax reimbursement amount shall be reported to the tax authority and tax settlement shall be carried out. To put it more bluntly, it is to calculate the annual tax payable based on the "comprehensive income" of the whole year, and calculate the difference between the tax and the prepaid tax. Among them, "comprehensive income" includes four items: wages and salaries, labor remuneration, manuscript remuneration, and royalties.
In fact, the implementation of annual settlement is an important manifestation of the reform of the personal income tax system combining China's comprehensive and classification. The new personal income tax law, which came into effect on January 1, 2019, has raised the tax threshold from 3,500 yuan per month to 5,000 yuan per month. It has increased children ’s education, continuing education, serious medical treatment, interest on housing loans, housing rent, Six special additional deductions for supporting the elderly, and for the first time a comprehensive taxation model combining taxonomy with taxonomy, clarifying that taxpayers perform their tax obligations in the manner of "monthly prepayment and year-end liquidation".
"The previous personal income tax was a tax collection model, that is, taxation was classified according to the nature of personal income. After the reform, the four categories of wages, labor remuneration, manuscript remuneration, and royalties were paid from the original monthly tax or monthly tax. The income is changed to the syndrome income, and the other income is still collected according to the classification. This is the collection mode of combining comprehensive and classification. "Fan Yong, Secretary of the Party Committee and Professor of the School of Taxation, Central University of Finance and Economics, pointed out in an interview with this reporter that the collection from the original classification Up to now, the combination of comprehensive and classification, the most important feature of this change in the collection model is that it reflects fairness, which is helpful to balance the tax burden between different income items, and better play the role of individual income tax distribution adjustment. "Under the classification collection mode, the above four types of income have different tax burdens due to different tax calculation methods. The tax calculation methods applied after synthesis are the same." Fan Yong further explained.
In addition, the annual tax settlement can fully implement various pre-tax deduction policies. "Many people may not report the special additional deduction items in time, and the deduction items whose amount can be determined only at the end of the year, such as critical illness medical treatment. Through the annual settlement, you can fill in this information to enjoy the pre-tax deduction of individual taxes, thereby reducing the tax burden The principle of tax equity. "Fan Yong said that the annual settlement gives taxpayers the opportunity to" check and fill in the gaps "to ensure that they fully enjoy the reform dividend. From this point of view, annual settlement is a concentrated way of tax reform dividends, which can benefit many taxpayers.
Tang Jiqiang, a professor at Southwestern University of Finance and Economics, believes that the implementation of individual tax accounts will strengthen the foundation of taxation "governance of China" by implementing the principle of tax equity, promote fairness between the state and taxpayers, and between taxpayers and taxpayers. The low-income class has a stronger sense of “acquisition”.
Keywords: intimate
——Convenient and convenient service really benefits taxpayers
"The operation is really very convenient." A few days ago, Teacher Lin of Kaihua County, Zhejiang Province quickly completed the self-declaration through the personal income tax app, and refunded thousands of yuan.
It is not only Teacher Lin who feels this convenience and benefit. "Benefiting from the personal tax reform, the tax burden of more than 2,000 employees of our company is 2 million yuan less than in 2018." According to Chen Guichen, financial director of Guangdong Chaoxun Communication Technology Co., Ltd., the tax reform not only released real money. , The tax app is also a "magic weapon" that saves time and effort. "The personal tax app can check my tax payment status and previous partial deduction information. If this function is not available, you need to manually input income, deduction and other information, which increases the work intensity of the financial staff. Now with just a finger, income information is automatically substituted into the declaration System, employees only need to check and confirm, it is very convenient. "Chen Guichen said.
How to allow residents to fully enjoy the dividend of personal tax reform? Fan Yong believes that while tax authorities strive to create more convenient tax treatment conditions for taxpayers, taxpayers should also learn more about the personal income tax law and understand taxation knowledge such as settlement operations.
During the first tax year accounting period, the 29th National Tax Publicity Month with the theme of "Excellent Tax Reduction Fees, Helping Reinstate Production and Promoting Development" was launched across the country, and the tax department took a number of measures to facilitate taxpayers to quickly and easily handle The settlement will further enhance the taxpayer's sense of acquisition. Due to the large number of annual accounts, in order to facilitate taxpayers to stagger peaks efficiently and accurately, local tax authorities have made overall arrangements for the four-month annual accounting period and notified each withholding unit of the processing time period. Information such as tax guides and operation videos to ensure that taxpayers enjoy their rights in accordance with the law.
Tax authorities around the world have carried out extensive taxation policy guidance and operation training for each tax year with the help of hotline, WeChat video, Dingding online class, and live broadcast of Douyin. 2. Improve the information platform such as the Natural Person Electronic Taxation Bureau to broaden service channels to ensure that taxpayers understand operations, can declare and benefit from it.
Keywords: integrity
——Maintain a fair and just tax economic order
Since it is "more reimbursement and less reimbursement", it is natural that some people can receive tax rebate benefits, and some taxpayers with high incomes need to repay taxes. In practice, a small number of taxpayers may have filled in incorrect information due to mistrust of the unofficial "tax refund strategy", or have taken the initiative to "work" on the amount reported. In this regard, the tax department reminded that taxpayers failing to process tax declarations in accordance with the regulations, by filing false information, providing false information, defrauding tax returns or filing tax benefits, and not cooperating with tax inspections, false promises, etc., may not only face tax administrative penalties, And may have an impact on personal credit.
In fact, there are also corresponding dividends in the payment of taxes-the relevant person in charge of the State Administration of Taxation introduced that in order to further reduce the burden on taxpayers and give taxpayers full tax incentives, the combined annual income should not exceed 120,000 yuan and should be paid. Taxpayers with a tax payment of not more than 400 yuan are subject to exemption from settlement and do not need to go through annual settlement and do not need to pay taxes.
The reporter learned that if the taxpayer needs a tax refund, it is the taxpayer ’s right to handle the annual tax refund, without any responsibility. Taxpayers who do not meet the requirements for exemption from settlement and need to make up for taxation shall bear relevant responsibilities if they still have not faithfully handled the annual settlement by the end of the settlement period (June 30, 2020).
Fan Yong introduced that if it is necessary to make up for the tax payment but not pay it on time, the tax authority can recover its unpaid or underpaid tax in accordance with the Tax Administration Law, and add a late payment fee, or pay the taxpayer non-payment or A fine of more than 50% of the underpaid tax and less than 5 times.
In this regard, taxpayers should pay attention. In fact, the "Notice on Strengthening the Construction of Personal Income Tax Tax Credit" issued last year clearly proposes the full implementation of the personal income tax declaration credit commitment system. Taxpayers need to make a commitment to the authenticity, accuracy, and completeness of the information reported. The performance is included in the personal tax credit record.
Tang Jiqiang pointed out that maintaining a fair and equitable tax economic order and strengthening the construction of personal income tax payment credit are among its due meanings. Establishing and improving personal income tax payment credit records can effectively guide taxpayers to pay taxes in good faith, enjoy fair tax reduction dividends, and allow our citizens The construction of the credit system has reached a new level.
(Reporter Chen Chen)