, Beijing, February 7th (Reporter Li Jinlei) The 2022 individual tax settlement is about to begin.

From March 1st, the state can refund you a sum of money for those who meet the tax refund conditions.

  The 2022 annual settlement processing time is from March 1 to June 30, 2023.

Let’s first take a look at the changes in the 2022 individual tax settlement.

Taxpayers with heavy living burdens are given priority for tax refunds

  The "Announcement of the State Administration of Taxation on the Handling of 2022 Individual Income Tax Comprehensive Income Settlement and Payment Matters" has been announced recently, and a new provision has been added for taxpayers with heavy living burdens to give priority to tax refunds.

  According to the announcement,

tax authorities will provide priority tax refund services for taxpayers who meet the conditions for tax refunds and have heavy living burdens.

Tax information map.

Photo by reporter Li Jinlei

The scope of priority tax refund services has been further expanded

  In the interpretation, the State Administration of Taxation stated that on the basis of giving priority to taxpayers who are "old and young" and taxpayers with a heavy medical burden in the 2021 annual settlement, the scope of priority tax refund services will be further expanded.

  One is to expand the scope of "lower children" to taxpayers who have filled in the special additional deduction for infant care under the age of 3; the other is to include taxpayers with a large decline in income in 2022 into the scope of priority tax refund services.

Deadline for tax appointments is further extended

  In order to provide better services to taxpayers and make taxation public services more efficient, higher quality, and more orderly, appointment tax appointments will continue to be implemented at the beginning of the 2022 annual settlement.

Taxpayers who need to do tax during the period from March 1 to 20 can make an appointment for processing time through the individual tax APP and website after February 16 (inclusive), and 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.

Launched the smart scanning code filling service for pre-tax deduction of personal pensions

  In 2022, the personal pension system will be implemented first in some cities, and qualified individuals can fill in and enjoy the 2022 pre-tax deduction.

  Taxpayers use the personal tax app to scan the QR code on the annual payment voucher to generate annual deduction information and automatically fill in the report, and enjoy pre-tax deduction of personal pensions when handling settlements.

Who needs to file a tax return?

  Taxpayers who meet one of the following circumstances need to go through final settlement: (1) the prepaid tax amount is greater than the final tax payable amount and apply for tax refund; (2) the comprehensive income obtained in 2022 exceeds 120,000 yuan and the final settlement needs If the amount of tax supplement exceeds 400 yuan.

Refundable or payable tax amount = [(comprehensive income - 60,000 yuan - special deductions such as "three insurances and one housing fund" - special additional deductions such as children's education - other deductions determined by law - eligible charitable donations) × applicable Tax rate - quick deduction] - prepaid tax

What pre-tax deductions are available?

  For the following pre-tax deductions occurring in 2022, taxpayers can report or make supplementary deductions during the settlement period: (1) eligible medical expenses for serious illnesses of taxpayers, their spouses, and minor children; Special additional deductions such as infant care, children’s education, continuing education, housing loan interest or housing rent, and support for the elderly, as well as deduction of expenses, special deduction, and other deduction determined by law; (3) Qualified public charity donations; ( 4) Qualified personal pension deduction.

  Zhongxin Finance noticed that this time,

special additional deductions for infant care under 3 years old and personal pensions have been added, which can be deducted in the final settlement.

What should be paid attention to when handling settlement?

  Taxpayers can independently choose the following handling methods: (1) Handling by themselves.

(2) Through the employed unit (including the unit that withholds and prepays the individual income tax of its labor service remuneration according to the accumulative withholding method) to handle it on its behalf.

(3) Entrusting a trustee (including tax-related professional service agencies or other units and individuals) to handle the matter, the taxpayer must sign a power of attorney with the trustee.

  In addition, in order to facilitate tax refunds, taxpayers whose annual comprehensive income in 2022 does not exceed 60,000 yuan and who have prepaid individual income tax can choose to use the simple declaration function provided by the individual tax app and website to conveniently handle tax refunds.

  It should be noted that,

for taxpayers who need to make up for the final settlement, if they fail to pay the full amount after the end of the final settlement period, the tax authorities will impose a late fee in accordance with the law, and mark it in their personal income tax "tax payment record".

  If a taxpayer makes an overrefund or underpayment of tax due to incorrect declaration information, if the taxpayer makes corrections in a timely manner on his own initiative or after being reminded by the tax authority, the tax authority may exempt from punishment in accordance with the principle of "no penalty for first offense".

  Remind again, if you need to handle the settlement from March 1 to March 20, you can make an appointment for any day in the above time period through the individual tax APP and website after February 16.