Chinanews.com, Beijing, February 16 (Reporter Li Jinlei) The 2022 individual tax settlement will start on March 1, and tax appointments can be made in advance from February 16.

From the 16th, you can make an appointment for taxation in advance

　　The 2022 annual settlement will be processed from March 1 to June 30, 2023. At that time, individual tax will be "refunded for excess and supplemented for less".

If taxpayers need to handle annual settlement between March 1 and March 20, they can log in to the mobile personal income tax APP to make an appointment from February 16 to March 20 every day from 6:00 am to 22:00 pm.

　　Zhongxin Finance noticed that the current individual tax APP has displayed the 2022 comprehensive income annual settlement page.

It is worth noting that the time span for 2022 annual settlement is 4 months, and it can be handled 24 hours a day. Taxpayers have plenty of time to do taxes, and there is no need to rush to get together a few days ago.

A screenshot of the individual tax APP.

　　Taxpayers don’t need to worry if they don’t make an appointment on a suitable date. They can choose another date to make an appointment, or they don’t need to make an appointment. After March 21, they can directly log in to the Individual Income Tax APP or the website of the Electronic Taxation Bureau for Natural Persons to complete the final settlement declaration.

If the taxpayer really has an emergency and has not made an appointment for a suitable date, he can also go to the tax service office of the competent tax authority to handle it directly.

pay attention to three things

Taxpayers with heavy living burdens are given priority for tax refunds

　　According to the "Announcement of the State Administration of Taxation on Handling the 2022 Annual Individual Income Tax Comprehensive Income Settlement and Payment Matters", the tax authorities will provide priority tax refund services for taxpayers who meet the conditions for final settlement tax refunds and have heavy living burdens.

　　The State Administration of Taxation stated in its interpretation that on the basis of the 2021 annual settlement, the scope of priority tax refund services will be further expanded on the basis of priority tax refunds for taxpayers who are "old and young" and who have a heavy burden of medical treatment.

　　One is to expand the scope of "there are small 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.

Personal pensions are tax-deductible

　　Zhongxin Finance noticed that

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

　　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.

　　The tax department has launched a smart scanning code filling service for pre-tax deduction of personal pensions.

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.

　　According to data from the Ministry of Human Resources and Social Security, by the end of 2022, the number of individual pension participants will be 19.54 million, the number of contributors will be 6.13 million, and the total payment amount will be 14.2 billion yuan.

A screenshot of the individual tax APP.

Tax rebate can be waived, but tax must be paid

　　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 a 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

　　The individual tax app shows that

applying for a tax refund is a right, and individuals can give up the tax refund.

After choosing to give up the tax refund, you can apply for a tax refund again, but you need to reapply for a tax refund within the time limit specified in the Tax Collection and Administration Law, and at the same time abide by the relevant provisions of the Tax Collection and Administration Law.

　　But tax repayment must be paid.

For taxpayers who need to pay taxes for 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 payment fee according to law, and mark it in their individual income tax "tax payment record".

　　Zhongxin Finance noticed that the individual tax APP also showed more than 10 false declaration cases.

　　The taxation department recently released related cases. When the Chongqing Municipal Taxation Department recently conducted a post-event spot check on the settlement and payment of individual income tax comprehensive income, it was found that Liu Xiaoshan, an employee of an agency company in Chongqing, had not handled the 2021 annual personal income tax comprehensive income within the statutory time limit. Calculate and pay, and pay less personal income tax.

After being reminded and urged by the tax department, Liu Xiaoshan still made false declarations.

After the tax department filed and inspected her, Liu Xiaoshan corrected the declaration and paid back the tax.

The No. 7 Inspection Bureau of the Chongqing Municipal Taxation Bureau pursued Liu Xiaoshan's tax payment, imposed late payment fees, and fined her a total of 89,000 yuan.

(over)