China News Agency, Beijing, February 6 (Reporter Zhao Jianhua) The State Administration of Taxation of China issued an announcement on the 6th that the time for the final settlement of the comprehensive income of personal income tax in 2022 will be from March 1 to June 30, 2023.
Taxpayers without domicile in China who leave the country before March 1 can apply before departure.
After the end of 2022, resident individuals (hereinafter referred to as taxpayers) need to summarize the income of the four comprehensive incomes obtained from January 1 to December 31, 2022, including wages and salaries, labor remuneration, author remuneration, and royalties, and deduct After deducting expenses of 60,000 yuan (RMB, the same below), special deductions, special additional deductions, other deductions determined in accordance with the law, and donations to eligible charitable causes, the individual income tax rate for comprehensive income is applied and the quick deduction is subtracted to calculate the final payable The amount of tax paid is subtracted from the prepaid tax in 2022 to obtain the refundable or payable tax amount, which is then declared to the tax authority and processed for tax refund or payable tax.
Taxpayers who have prepaid individual income tax in accordance with the law in 2022 and meet one of the following circumstances do not need to complete the final settlement: final settlement needs to pay taxes but the annual comprehensive income does not exceed 120,000 yuan; final settlement needs to pay taxes not exceeding 400 yuan Yuan; the prepaid tax amount is consistent with the final tax payable amount; meets the conditions for final tax refund but does not apply for tax refund.
Eligible medical expenses for serious illnesses of taxpayers, their spouses, and minor children; eligible special additional deductions for infant care, children’s education, continuing education, housing loan interest or housing rent, and support for the elderly, as well as deduction expenses , special deductions, and other deductions determined by law; eligible charitable donations; eligible personal pension deductions, taxpayers may fill in the report or make supplementary deductions during the settlement period.
According to the State Administration of Taxation, the scope of priority tax refund services for final settlement and payment has been further expanded this year.
Among them, the scope of "underlying small children" has been extended to taxpayers who have filled in the special additional deduction for infant care under the age of 3, and taxpayers with a large decline in income in 2022 are also included in the scope of priority tax refund services.
The deadline for making tax appointments has been further extended. From March 1st to 20th, taxpayers will handle the settlement according to the appointment time; after March 21, taxpayers do not need to make an appointment and can handle it at any time during the settlement period.
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