There are less than 5 days left until June 30, and the 2021 personal income tax reconciliation is about to end. Salaries and workers should not miss the tax refund red envelope.
Starting from March 1 this year, many wage earners need to make a final tax declaration for last year's personal tax. The four incomes including wages and salaries and labor remuneration for the whole year of last year will be combined and re-calculated to obtain the final actual tax payable. Compared with the prepayment of personal tax last year, the tax department will refund the overpaid tax during prepayment, otherwise, individuals need to pay tax.
Previously, the research team of the China International Taxation Research Association found based on official statistics that nearly half of people in China will receive tax rebates, about 40% of people do not need tax refunds or tax rebates, and only about 3% of people actually need to make tax rebates.
This means that salarymen who file a tax return will most likely receive a tax refund red envelope, but the premise is that individuals must actively declare in order to obtain a tax refund, otherwise it will be regarded as a waiver.
As of June 30, 2021 tax reconciliation, local tax authorities are informing taxpayers through various channels to complete the tax reconciliation as soon as possible, so as not to miss out on enjoying the dividends of the IIT reform, or cause unnecessary tax-related risks.
Recently, after receiving a reminder from the tax department for personal tax reconciliation, Ms. Wang encountered the problem of choosing the tax calculation method for bonuses when she processed the personal tax reconciliation on the personal tax app. Tax?
This is the key to getting a tax refund.
For most people, separate tax calculation is a bonus individual tax preferential policy. This expired policy has been extended by the state until the end of 2023, so choosing separate tax calculation can pay less tax.
After choosing to calculate the tax separately, Ms. Wang finally received a red envelope of several hundred yuan for tax rebate.
In addition, there are many deduction items for personal tax, such as serious illness medical treatment, children's education, special additional deductions for supporting the elderly, public welfare and charitable donations, etc. When working people make final declarations, they will also receive a deduction after filling in the eligible deduction items. A decent tax refund red envelope.
But wage earners must declare according to the facts when declaring their personal tax returns. Don't believe the so-called "tax refund tips" on the Internet and falsely declare their personal tax deductions, because it is easy to be discovered by the tax department.
For example, the Shenyang Municipal Taxation Bureau of Liaoning Province recently reported that a 24-year-old Xu recently treated his relative’s 11-year-old child as his own when filing last year’s personal tax returns, and falsely filled in the special additional deduction for children’s education, which was discovered by the tax department. , and finally paid the tax.
Tax authorities in many places reminded that for those who apply for tax refunds by falsely reporting income, deductions, etc., the tax authorities will not refund tax, recover taxes and overdue fines in accordance with the law, and include them in the list of key tax supervision personnel, and strengthen the review of their declarations for the next three tax years. ; if the circumstances are serious, punishment will be imposed in accordance with the law.
Of course, if wage earners really miss the deadline for personal tax reconciliation, taxpayers can still make additional declarations and get tax refunds.
Wang Weiqing, an industry instructor with a degree in taxation at the School of Economics of Fudan University, told Yicai that in principle, individuals should declare tax refunds before the deadline for the tax reconciliation date on June 30, but they can also make supplementary declarations after they expire, and they can also get tax refunds.
A 12366 tax hotline staff also confirmed to Yicai that individuals who missed June 30 can make a supplementary declaration for tax refund. If the online tax refund window is terminated, it can be processed through the offline tax bureau business hall.
The tax refund period is three years, and tax refunds within three years can be processed.
Although most people will receive tax refunds when filing individual tax returns, or they will not be refunded or supplemented, but there are also a small number of people who face back taxes.
Most people will complete the tax repayment according to the law, but there are still a small number of people who are lucky enough to withdraw from the tax return when they see that they need to pay the tax, which is a huge risk.
Wang Weiqing said that if the amount of tax payment is less than 400 yuan, according to the regulations, there is no need to apply for annual reconciliation.
However, if the tax payment amount exceeds 400 yuan, if the final declaration is not made, it will be pursued by the tax bureau, and it will be necessary to pay the tax payment, pay late payment fees or even face fines.
Recently, Guangdong publicly notified a tax case.
According to the analysis of tax big data, the Foshan Municipal Taxation Bureau of Guangdong Province found that Xuan Moumou failed to handle the final settlement of the 2019 comprehensive personal income tax in accordance with the law. After repeated reminders, he still refused to cooperate. audit.
After investigation, it was found that Xuan Moumou failed to handle the final settlement and payment of comprehensive personal income tax in 2019 in accordance with the law, and underpaid personal income tax by 50,300 yuan. Xuan Moumou voluntarily declared and paid the tax during the inspection period.
Taking the above circumstances into consideration, according to the relevant laws and regulations, the Inspection Bureau of the Foshan Municipal Taxation Bureau plans to impose a fine of 0.5 times the underpaid tax on Xuan Moumou, with a total of 91,300 yuan in taxes, late payment fees and fines.
There have been many similar cases.
Because the taxpayer refused to pay the tax, the tax department finally filed a case for investigation. Not only did he need to pay the tax, but he also had to pay late fees and fines.
The relevant person in charge of the State Administration of Taxation stated that the majority of taxpayers should handle the final settlement and payment of comprehensive personal income tax in accordance with laws and regulations, and fill in the relevant information truthfully.
For those who intentionally falsely fill in the report or refuse to make corrections after being reminded, in addition to recovering taxes, late payment fines and fines according to law, they will also be included in the list of key personnel in tax supervision, and their declarations for the next three tax years will be strengthened.
(Author: Chen Yikan)Keywords: