I became a rich person with a monthly income of 50,000 on a tax app ...
Don't look at it, startled!
On April 12, Yang Zheng opened a tax app and planned to see if he could refund the tax. It was then discovered that the tax payable showed that he actually worked in two companies. In addition to the service company, he was also registered as an employee of a company that he had never heard of. In addition, there are two unheard companies that "pretend" to give him money every month.
In addition, he also needs to pay more than 3,600 yuan in taxes, Yang Zheng was shocked, "How could this be ?!"
On April 10th, the annual settlement function of the comprehensive income of the mobile personal income tax app, which has received much attention, was officially opened. Beijing taxpayers have opened a remote taxation channel for the annual settlement of personal income tax comprehensive income such as the mobile personal income tax app and web page of the Natural Person Electronic Taxation Bureau.
With the opening of a tax app, the "sun tax refund" has become a craze, and many taxpayers have exposed the "unexpected surprise" of the tax refund in the circle of friends. Some people "accidentally" reap a cup of coffee money, but some people need to pay more than a thousand yuan tax. Why?
Yang Zheng ’s experience was not a case. Many taxpayers encountered the problems of being “income” and “employed” when registering and reporting on the APP. Although they never got paid from these companies.
"I never imagined that the situation of identity theft that I often heard of happened to myself." Yang Zheng told the reporter of "China Economic Weekly", "This really has nothing to do with me. , And I do n’t know these companies, does it affect me? What should I do? "
Personal tax app, why do some people need to make up payment, and some people can get tax refund? If, like Yang Zheng, the rights and interests are infringed, how should the taxpayers protect their rights? Some companies misappropriate taxpayer identity information to avoid tax. How can such companies be held accountable?
Isn't the tax paid by the unit? Why do you need to settle?
Yang Zheng downloads a "Personal Tax App" and finds that he works at two companies, and two other companies "pretend" to send him money every month. (Photo courtesy of the interviewee)
As a taxpayer, isn't the company withholding and paying the personal income tax every month? Why do we need to settle? What is "annual comprehensive income"?
According to the "Guidelines for the Annual Settlement of Individual Income Tax Comprehensive Income in 2019" (hereinafter referred to as the "Guidelines"), the so-called annual settlement is the use of wages, labor remuneration, draft remuneration and concessions obtained by individual residents within a tax year. After the four items of income (hereinafter referred to as "comprehensive income") are combined, the final personal income tax payable for the whole year is calculated annually, and after deduction of the tax prepaid in the tax year, the refundable or taxable amount is calculated The act of the agency handling the declaration and tax settlement.
To put it simply, the annual payment is made on the basis of the tax paid (prepaid tax) paid on a monthly or quarterly basis.
The annual settlement of comprehensive income is one of the important contents of this tax reform.
On January 1, 2019, the newly revised personal income tax law was fully implemented. In addition to raising the "threshold point", adjusting the tax rate table and adding special additional deductions, the personal income tax reform also established the personal income tax system combining comprehensive and classification for the first time.
Corresponding to the comprehensive tax system, there is also a detailed formula algorithm to calculate the tax refund or tax supplement:
2019 Annual Settlement Tax Refundable or Taxable Amount = ((Comprehensive Income Revenue-RMB 60,000-Special Deductions for "Three Insurances and One Gold"-Special Additional Deductions for Children's Education and Other Special Deductions-Other Deductions Determined by Law-Donations for Charity and Charity) × Applicable tax rate-quick calculation deduction]-prepaid taxes in 2019.
So, who needs to apply for settlement and settlement? Who doesn't need to apply? By what means (do it by yourself, by unit, or by someone)? In fact, these can be found in the "Guide".
According to the "Guidelines", in simple terms: the prepaid tax amount in 2019 is greater than the annual taxable amount and the tax refund is applied for; the comprehensive income in 2019 exceeds 120,000 yuan and the amount of tax reimbursement exceeds 400 yuan.
In the opinion of many industry insiders, the settlement and settlement of comprehensive income is a brand-new regulation, which embodies the principle of "tax compensation according to law and voluntary tax refund". Taxpayers need to understand the relevant regulations and raise tax awareness to be able to judge themselves correctly. Whether it is necessary to apply for settlement and settlement, and if it is necessary, it is necessary to make timely and accurate declaration and make up for tax refund within the prescribed time.
Su Feng, the chief lawyer of Shanghai Xucan Law Firm and the legal representative of Shanghai Luqiao Tax Firm Co., Ltd., told reporters of China Economic Weekly that this is the first time for the settlement and settlement of personal comprehensive income. It is recommended that taxpayers pay close attention to whether At the end of the year, the final settlement result is whether the tax is paid or refunded, or whether it is not paid or not refunded.
"Moreover, after the tax app is launched, everyone can log in and see if there is a situation where they are" employed "," employed "," employed "or" employed. "Sufeng said.
It is worth noting that the annual settlement period for the comprehensive income in 2019 is from March 1 to June 30, 2020, and the period is 4 months.
According to the "Tax Collection Management Law", failure to process tax declarations in accordance with the regulations will result in underpayment of taxes, late payment of taxes, and a fine of 0.5 to 5 times the tax.
In the same company, why did he reimburse the tax and make up for it?
Wang Yan and Jia Min are in the same company, and the company will declare their personal income tax uniformly. So on the personal tax app, both of them chose the option of "fill in with the declared data". However, the final result shows that Wang Yan needs to make up 2780 yuan, but Jia Min can refund 45 yuan. Why is this?
"According to the provisions of the tax law, if you only receive wages in one unit, there is no need to settle and pay at the end of the year, because the deductions are usually deducted. However, if you receive wages or labor costs in multiple places, then It needs to be settled and settled. "Su Feng analyzed to the reporter of" China Economic Weekly "," If there are salaries in multiple places, and each place has deducted a special additional (note, that is, three insurance and one gold) deduction, then sum up, The comprehensive tax rate used will be too high, which requires tax replenishment. If it exceeds 400 yuan, you must apply for tax reimbursement to the competent tax authority. If the opposite is true, tax rebates are required, such as when the company pays you a salary. Additional deductions, such as children ’s education, medical treatment for serious illnesses, and interest on housing loans have not been taken into account. When you deduct and find that you have paid more taxes, you can apply for a tax refund to the competent tax authority. ”
In general, there are many specific reasons for the difference between the actual tax payable and the prepaid tax and the need for "more rebates and less subsidies."
According to the "Guidelines", there are 7 situations in which tax refunds can be obtained, including: 2019 annual comprehensive income of less than 60,000 yuan, but usually with personal income tax prepaid; 2019, there are special additional deductions that meet the conditions, but prepaid tax No deductions were declared at the time of payment.
In addition, there are four common situations that lead to the need for or possible tax reimbursement during the annual settlement. There are two main types of situations: First, they are employed in more than two units and receive wages and salaries, which are repeatedly deducted when prepaid taxes. The basic fee reduction (5,000 yuan / month) was included. Second, in addition to wages and salaries, taxpayers also have income from labor services, manuscripts, and royalties. The sum of the various comprehensive incomes results in the annual tax rate of the applicable comprehensive income being higher than the withholding rate.
What should I do if I am "employed" and "received"?
So, what should taxpayers like Yang Zheng find that they are "employed" and "received" after logging into a tax app?
"Since the APP went online, many taxpayers can find out that they have been stolen ID card information for income tax declaration." Su Feng said to the reporter of "China Economic Weekly" that in fact, this situation is relatively common, many labor dispatch companies, They will use other people's ID cards in this way to declare income and impose wages. In fact, these companies will not pay a tax for "fictitious employees." For example, many companies will make a fictitious salary, and zero declaration will be made for those who fail to meet the tax payment standard (5,000 yuan).
"Before the third phase of the Golden Tax (the general term for China's tax management information system project)", many companies will use this method to cash out. However, after the third period of the Golden Tax, many natural persons can check their employment and labor costs. If you find that your identity information has been stolen, you must use the report function to appeal through the APP. Sufeng said that there have been many cases of "employed, labored" or even "shareholders and legal persons" before. In reality, there are many people who have their identity information stolen and used to register a company and impersonate VAT invoices, invoices issued to others. As a result, the public security came to the door, but the taxpayer did not know what the company did.
(Photo courtesy of the interviewee)
According to the "Guidelines", when taxpayers handle the annual settlement through the Internet, if they find that an organization has used their identity to declare income, they can delete the entire fraudulent withholding and prepayment record when handling the annual settlement. After deletion, this income will not be included in the annual settlement. The tax authority will verify the status of its appeal and promptly feed back the verification.
Not to mention "employed by shareholders and legal persons", as far as "employed and labored" is concerned, it will infringe the legal rights and interests of taxpayers. Because this will increase the taxpayer's pre-tax income, although he does not receive wages and salaries from that unit.
According to analysis by Sufeng, if the taxpayer appears to be "employed" and there is only one place where the wages are actually received, the other two are subject to zero declaration at a monthly tax threshold (5,000 yuan). These incomes are not subject to individual taxes for each month, but in the process of personal income tax settlement at the end of the year, you will find that these companies pay you wages and need to carry out consolidated tax payment. The pre-tax income has increased, applicable The tax rate has also been raised, and in the case where your special deduction has not changed, the taxpayer will need to pay more tax, or even pay the tax.
"Under such circumstances, there will actually be an appeal function on the APP. You can appeal through this channel. If you do not make an appeal or report, you must pay taxes, which damages your legitimate rights and interests." He Said, "The most important way for taxpayers to protect their rights is to use the mobile phone APP complaint function to report illegal companies and enterprises."
"Now many companies want to take advantage of other people's ID card information to obtain wages, etc., this approach is blocked before the third phase of the Golden Tax." Sufeng said.
He further analyzed that if, like Yang Zheng, the legal rights of taxpayers were violated, from a legal point of view, there are several levels of rights protection: First, if they are "labored," they must use the complaint function designed by the mobile app. If it is reflected to the local tax authority, the competent tax authority will include the company in the credit investigation and reduce the tax credit rating of the enterprise.
Second, if it is found that the company makes extensive use of the identity information of others to declare, or even more people reflect this situation in the same company through the mobile APP, the company will have tax risks. The local tax inspection bureau will audit the enterprise. At the same time of paying taxes and fines for tax evasion, taxpayers should also be charged a late payment fee.
In accordance with the provisions of Article 64 of the Tax Collection and Administration Law, if taxpayers and withholding agents fabricate false tax calculation basis, the taxation authority shall order correction within a time limit and impose a fine of not more than 50,000 yuan. If a taxpayer does not make a tax declaration and fails to pay or underpays the tax payable, the tax authority shall recover the unpaid or underpaid taxes and late payment fees, and impose a non-paid or underpaid tax of more than 50%. Fines less than times.
"China Economic Weekly" reporter Xie Wei 丨 Beijing reports