China News Client, Beijing, June 30 (Reporter Li Jinlei) June 30 is the last day of the annual settlement of the comprehensive income of individual taxes in 2019. If you do not apply for a tax refund, you must pay close attention to it, otherwise you will lose your job if you don’t receive it. Those who have not applied for tax reimbursement should also pay close attention to it, otherwise they will face fines and late fees and will affect their personal credit.

The final day of the tax year

  The annual settlement of the comprehensive income of individual taxes in 2019 is processed from March 1 to June 30, 2020. June 30 is the last day for annual settlement.

  The so-called annual tax settlement is "consolidating the annual income and calculating the tax on an annual basis", and then refunding more and less. That is, the four incomes of wages, salaries, labor remuneration, manuscript remuneration, and royalties are combined into "comprehensive income", and the annual tax is calculated.

  The specific calculation formula is as follows:

  The amount of tax refundable or tax payable for the 2019 annual settlement = [(comprehensive income income-60,000 yuan-special deductions such as "three insurances and one gold"-special additional deductions for children's education and other special deductions-other deductions determined according to law-donations) × applicable tax rate- Quick deductions]-Prepaid taxes in 2019

Personal income tax rate table.

If you don’t receive a tax refund, you’ll be in trouble

  Who can get a tax refund? As long as you have paid more taxes than usual due to insufficient deductions or undeclared deductions, no matter how high your income is, regardless of the amount of tax refunds, taxpayers can apply for tax refunds.

  For example, if your combined annual income in 2019 is less than 60,000 yuan, but your monthly income is relatively high, you will be refunded if you pay a tax in advance.

  For example: Xiaoming received a salary of 10,000 yuan in January, and the individual paid "three insurances and one gold" 2,000 yuan. Assuming that there is no special additional deduction, the prepaid tax is 90 yuan; the monthly salary of 4,000 yuan in other months, no prepayment tax. Throughout the year, taxpayers do not need to pay taxes because their annual income is less than 60,000 yuan, so the prepaid 90 yuan tax can be refunded.

  As another example, if you do not declare to enjoy the 6 additional special additional deductions in 2019 (child education, continuing education, serious medical care, housing loan interest or housing rent, support for the elderly), tax refunds may also be made after the declaration.

  For example, Pharaoh’s monthly salary is 10,000 yuan, and the individual pays “three insurances and one gold” 2,000 yuan. Two children attending elementary school can enjoy 2,000 yuan (24,000 yuan a year) in children’s education per month. Special additional deductions. However, because it was not reported in the prepayment link, the special additional deduction for children’s education was not deducted when calculating the individual tax, and the annual prepayment tax was 1080 yuan. After filling in the relevant information during the annual settlement, he can additionally deduct 24,000 yuan. After deduction, he should pay a tax of 360 yuan for the whole year, and he can apply for a tax refund of 720 yuan according to the regulations.

  If you can get a tax refund, but you haven’t declared it, the money will be lost. Of course, it should be noted that the tax refund can be waived without any responsibility.

Screenshot of the tax refund received by Weibo users.

Failure to pay taxes will face fines and late fees

  Although the tax refund can be waived, the tax supplement cannot be waived. If you need to pay taxes, you must go through annual settlement.

  Who needs to pay taxes? That is, a taxpayer whose comprehensive income exceeds 120,000 yuan and whose annual settlement tax reimbursement amount is more than 400 yuan is required to pay tax reimbursement.

  Some friends may see that they have to pay taxes and want to ignore them. However, this kind of evasion is undesirable. Failure to pay taxes on time will have serious consequences. Don’t be fined, and additional late fees will be imposed to affect personal credit.

  The State Administration of Taxation stated that if you are a taxpayer, it is your obligation to handle the annual settlement. If there is no tax supplement, you may face tax administrative punishment and record it in your personal tax credit file.

  According to Article 62 of the Tax Administration Law, if a taxpayer fails to process tax returns and submit tax information within the prescribed time limit, the tax authority shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan; if the circumstances are serious, it may be punishable by more than 2,000 yuan A fine of less than 10,000 yuan, and to collect taxes and levy late fees. The late payment fee shall be subject to an overdue tax of five ten thousandths of the day after the payment deadline.

Tax information map. China News reporter Li Jinlei

Don't believe in the so-called "secret tips" of tax rebates

  During the tax settlement process in a tax year, some people saw that others could refund the tax, but their tax refundable amount was 0, and they were unwilling, so they made a crooked idea and believed in the "tax refund strategy" and "secret tips for tax refund" circulating on the Internet. , Made a false declaration.

  A case published by the Zhejiang Taxation Bureau showed that taxpayer Zhang Mou had a tax rebate of 0 yuan according to the system trial calculation for the tax year. However, he applied for an additional deduction for special medical treatment for serious illness in 2019 and applied for a tax refund of 202.12 yuan. During routine monitoring, the tax department found that Zhang's special additional deduction data was suspicious, and contacted Zhang for verification, and requested to provide relevant retained information for reference, but Zhang could not provide it. In the end, the tax department informed Zhang of the legal responsibility for not submitting the special additional deduction information, and counseled Zhang to correct the declaration in time.

  The taxation department reminds that taxpayers need to declare their own annual tax rebates. Individuals are responsible for the truthfulness, accuracy and completeness of the declared information. Don't believe the so-called "tax rebate tips" that are transmitted online or by mouth to avoid false or false declarations that violate tax laws.

  Have you settled for a tax year? Is it a tax refund or a tax supplement? (Finish)