The annual tax settlement service has been upgraded again
March 1 is approaching, and it is the tax reconciliation season again. Many taxpayers have already prepared for the final settlement and payment of the comprehensive income of the individual income tax of the previous year.
A few days ago, the State Administration of Taxation issued the "Announcement on Handling the Final Settlement and Payment of Individual Income Tax Comprehensive Income in 2021" (hereinafter referred to as the "Announcement"), clarifying that the processing time for the 2021 individual tax finalization is from March 1 to June 2022. 30th.
During the period, taxpayers need to file an annual tax return with the tax authority, calculate the annual personal income tax payable, and combine the prepaid taxes during the year to "refund more and make up for less".
Which resident taxpayers are required to file annual reconciliation?
This includes two situations that require tax rebates and tax refunds.
Generally speaking, as long as the taxpayer's usual prepaid tax amount is inconsistent with the annual tax payable amount, annual reconciliation is required.
In order to effectively reduce the burden on taxpayers and continue to release reform dividends, the Ministry of Finance and the State Administration of Taxation have previously made it clear that from 2021 to 2023, some middle- and low-income taxpayers who need to pay taxes can continue to apply the policy of exempting annual settlement.
What are the optimized service measures for the annual tax reconciliation?
According to the relevant person in charge of the State Administration of Taxation, at present, the mobile personal income tax APP has become the main channel for taxpayers to handle annual reconciliation.
This year the APP function is further optimized:
Optimizing the pre-filling service of return items - For taxpayers who choose to apply the blank return form to declare comprehensive income, the blank form filling interface provides the function that taxpayers can use the return form item pre-filling service again to better meet the needs of taxpayers.
Optimize the way of filling out social insurance premiums - For taxpayers who pay social insurance by themselves in flexible employment, in combination with different payment situations on a monthly, quarterly, and annual basis in some regions, the option of filling in quarterly or annually has been added, making it more convenient for taxpayers to add social insurance.
Optimize and increase reminder reminders - add more service reminder reminders to help taxpayers easily handle annual reconciliation; provide risk reminders for taxpayers who report reduced income or increase deductions, tax-exempt income, and tax deductions, and remind taxpayers to declare truthfully in accordance with the law, Reduce the chance of taxpayers making mistakes.
In order to reasonably and orderly guide taxpayers to handle the annual settlement and improve taxpayers' handling experience, the competent tax authority will notify taxpayers in batches and installments to remind taxpayers to handle them within a certain period of time.
According to reports, this year, the tax department has launched the function of making an appointment for tax payment in the early stage of annual reconciliation. Taxpayers who need to pay tax during the period from March 1 to 15 can log in to the mobile personal income tax APP from February 16 to make an appointment during this time period. on any day.
Tax payment appointments are only available from March 1 to 15. After the peak period, taxpayers can make annual reconciliation at any time during the annual reconciliation period.
At the same time, the system of "no punishment for the first violation" was further consolidated.
The "Announcement" clearly continues to implement the "no penalty for the first violation" of annual reconciliation: when a taxpayer fills in the wrong declaration information when handling the annual reconciliation, the taxpayer will take the initiative or be reminded by the tax authority if the annual reconciliation is over-refunded or underpaid. If corrections are made in a timely manner, the tax authorities may be exempted from punishment in accordance with the principle of "no penalty for the first violation".
In addition, this year's personal tax reconciliation also provides personalized annual reconciliation services for special groups such as the elderly and those with disabilities.
For elderly taxpayers who need to handle annual reconciliation, in addition to providing the above-mentioned services such as the above-mentioned mobile personal income tax APP processing, pre-filling of declaration form items, and reminders, the tax department will also provide tax services under the conditions that meet the requirements of epidemic prevention and control. It provides "one-stop" comprehensive services such as fee consultation, business guidance, and whole-process assistance, and establishes a "green channel" to shorten the waiting and processing time of the elderly.
Wang Wenzheng