2021 tax finalization tax refund how to do? Interpretation of the State Administration of Taxation

　　Zhongxin Finance, February 21. From March 1 to June 30, 2022, we will usher in the 2021 annual reconciliation of comprehensive personal income tax.

　　The State Administration of Taxation has recently issued the "Announcement on Handling the Final Settlement and Payment of Individual Income Tax Comprehensive Income in 2021" (hereinafter referred to as the "Announcement"), which interprets taxpayers' handling of annual finalized tax refund and payment.

　　If there is a refundable amount after the annual reconciliation, the taxpayer can apply for a tax refund.

The taxpayer has completed the application process after ticking "Apply for Tax Refund" in the corresponding column of the declaration form and submitting it to the competent tax authority.

Tax refunds can be processed after the tax authorities and the national treasury have performed the necessary review procedures as required, and the refunds will be directly sent to the taxpayer's bank account.

Taxpayers applying for tax refunds need to accurately fill in their identity information and eligible bank accounts opened in China.

　　Among them, for taxpayers whose annual comprehensive income in the tax year is less than 60,000 yuan, but the individual income tax has been withheld and prepaid in the middle of the year, the tax authority will push service reminders and provide simple declaration form pre-filling services, and taxpayers only need to confirm Taxpayers who have prepaid tax amount and fill in their bank account information can quickly apply for tax refund through the Internet; if taxpayers have questions about the data in the pre-filling service, they can also choose a standard declaration form for annual reconciliation.

　　Taxpayers can pay taxes through online banking, POS machines in tax service halls, bank counters, or non-bank payment (ie, third-party payment), etc. Pay tax.

Taxpayers who file declarations and pay taxes by mail need to pay attention to the progress of declarations and pay taxes in a timely manner through the Natural Person Electronic Taxation Bureau or the competent taxation authority (tax service hall).

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