In 2022, the tax deduction will start to confirm that there will be new changes to the tax payment method of the year-end bonus

　　The confirmation of the special additional deduction for personal income tax in 2022 has officially started recently.

In order to continue to enjoy the special additional deduction policy bonus in the next year, taxpayers can confirm the corresponding information through the personal income tax APP and the web page of the electronic tax bureau for natural persons.

　　The special additional deductions for personal income tax refer to the six special additional deductions for children's education, continuing education, medical treatment for serious illnesses, housing loan interest or housing rent, and support for the elderly under the Individual Income Tax Law.

The information on special additional deductions needs to be submitted by the taxpayer once a year.

Taxpayers who are required to enjoy special additional deductions in 2022 must confirm or modify their information in December of this year.

If there is no change in the information, you can continue to fill in the deduction information that has been filled in the previous year through the "one-click bring in" function, and complete the filling after confirmation.

The specific declaration conditions for the six deductions can be queried in detail in the personal income tax APP.

　　remind:

　　Starting next year, the tax payment method for year-end bonuses will change.

According to the notice issued by the Ministry of Finance and the State Administration of Taxation, a resident individual receives a one-off bonus for the whole year. If it meets the relevant regulations, it will not be included in the comprehensive income of the year before December 31, 2021. The annual one-off bonus income is divided by 12 For the monthly amount, the applicable tax rate and quick deduction are determined according to the comprehensive income tax rate table after monthly conversion, and the tax is calculated separately.

Starting from January 1, 2022, resident individuals receive a one-time bonus for the whole year, which should be incorporated into the comprehensive income of the year to calculate and pay personal income tax.

　　According to expert analysis, taxpayers will allocate one-off bonuses throughout the year to each month, which is conducive to the application of a lower tax rate.

Starting in 2022, some people with relatively higher incomes will face rising tax rates.

Our reporter Chen Xuening