From March 1st, the state may refund you a sum of money!

　　Zhongxin Finance, February 10 (Reporter Li Jinlei) From March 1, the state may refund you a sum of money.

　　Because the annual reconciliation of the 2021 comprehensive income tax will begin in March, and the individual tax will once again usher in "more refunds and less supplements".

After working hard for a year and earning money, can't you wait to know whether it is a tax refund or a tax payment?

　　Let's take a look at some of the new changes and new adjustments in the 2021 tax reconciliation.

Screenshot of the personal tax APP.

Launched the function of pre-booking tax payment in the early stage of annual reconciliation

　　The time for the 2021 annual reconciliation is from March 1 to June 30, 2022, and the period spans 4 months.

　　This year, the tax department has newly provided an appointment tax service.

　　That is to say, taxpayers have plenty of time to file taxes, and they don’t need to rush to do it in the first few days. However, considering that many impatient friends want to enjoy the dividends as soon as possible, the tax department has launched the function of making tax appointments to prevent foreign exchange. It is also very considerate if it is inconvenient to get together in the early stage.

　　It should be noted that the reservation for tax application is only available from March 1 to 15, and after March 16, it can be processed without an appointment.

Further consolidate the system of "first violation with no punishment"

　　According to the announcement of the State Administration of Taxation on handling the final settlement and payment of the comprehensive income of individual income tax in 2021, the "first violation without penalty" provision for the annual final settlement will continue to be implemented.

　　That is to say, when the taxpayer fills in the wrong information in the annual reconciliation, resulting in over-refund or underpayment of tax in the annual reconciliation, if the taxpayer voluntarily or promptly makes corrections after being reminded by the tax authority, the tax authority may follow the "First Violation No. Penalty" principle exempts from punishment.

tax infographic.

Photo by China News Service reporter Li Jinlei

Late payment fees will be charged for failure to file tax returns on time

　　The 2021 annual reconciliation is the third time after the reform of the individual income tax system that combines comprehensive and classification. Judging from the previous two cases, the vast majority of taxpayers can handle it according to the law, and a considerable number of taxpayers apply for tax refunds through annual reconciliation. Enjoying the dividends of the tax reform, there are also many taxpayers who supplement the income that the taxation department does not have, and apply for annual tax returns.

　　At the same time, the tax department also found that a small number of taxpayers still failed to declare truthfully after repeated reminders by the tax authorities.

For taxpayers who need to pay tax

　　For those with a large tax-related amount, the tax department will give reminders, supervise and rectify those that have not been corrected or are not properly corrected after the reminder, and issue an interview warning for those who still do not make corrections or are not properly corrected, and still do not cooperate after the interview and warning For the rectification and inspection of legal cases, public exposure of selected cases with serious circumstances and bad influence will be conducted.

Who needs to file annual reconciliation?

　　In short, annual reconciliation is to "check for omissions and make up for omissions, summarize income and expenditure, settle accounts on an annual basis, and refund more and make up for less" on the basis of usual prepaid taxes.

　　If one of the following circumstances is met, the taxpayer needs to complete the annual reconciliation:

Tax refundable or payable = [(Comprehensive income - 60,000 yuan - "three insurances and one housing fund" and other special deductions - children's education and other special additional deductions - other deductions determined in accordance with the law - eligible donations to public welfare and charities) × Applicable Tax rate - quick deduction] - withholding tax

How to do annual reconciliation?

　　There are three ways to handle the annual reconciliation:

Everyone can choose the method according to their own needs.

It should be noted that, if the taxpayer chooses the unit to do the annual reconciliation, it must be confirmed with the unit within the annual reconciliation period (before April 30).

　　The mobile personal tax APP has become the main channel for taxpayers to handle the annual reconciliation. After the previous two annual reconciliations, many people are already familiar with it.

This year, the mobile personal tax APP has optimized the pre-filling service of declaration form items, optimized the way of filling out social insurance premiums, and optimized and added reminders, making it more convenient to use.

　　According to the "International Comparative Study of China's Individual Income Tax Annual Finalization",

　　Finally, I would like to remind you again that

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