Chinanews.com, March 1st (Reporter Li Jinlei) From March 1st, the 2022 individual tax settlement will officially begin.

Some people can receive the tax refund "red envelope" from the country again, but there are also people who need to pay taxes.

2022 individual tax return begins

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

, and the individual tax will be "refunded for more and supplemented for less".

　　These people need to handle the annual personal tax settlement: those who have prepaid tax amount is greater than the final tax payable amount and apply for tax refund; the comprehensive income obtained in 2022 exceeds 120,000 yuan and the amount of tax repayment required for final settlement 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

A screenshot of the individual tax APP.

Reservations are fully booked on March 1st

　　The tax department continues to launch the appointment service. Taxpayers who need to handle the settlement in the early stage (March 1 to March 20) can make an appointment for any day in the above-mentioned time period through the individual tax APP and website after February 16. .

　　As of February 28, the Individual Tax APP showed that the appointment on March 1 was full.

Reservations are still available from March 2nd to March 20th.

　　From March 21 to June 30, taxpayers do not need to make an appointment and can apply at any time.

The tax department stated that the time span for the 2022 annual settlement is 4 months, and it can be handled 24 hours a day.

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.

taxpayers beware of these things

　　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 tax authorities can provide personalized and convenient services for those special groups such as the elderly and those with limited mobility who have difficulties in completing the annual settlement independently.

　　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.

Taxpayers who have participated in personal pensions in 2022 can 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.

　　The individual tax APP shows that applying for a tax refund is a right, and individuals can give up the tax refund.

However, if the taxpayer who needs to pay the tax fails to pay the tax in full after the end of the settlement period, the tax authority will impose a late payment fee according to law, and mark it in his personal income tax "tax payment record".

Tax information map.

Photo by Chinanews.com reporter Li Jinlei

How to choose the tax calculation method of bonus?

　　Zhongxin Finance warmly reminds that the annual one-time bonus will not be incorporated into the current month's salary and salary income, and the policy of implementing separate tax calculations based on monthly conversion tax rates will continue until the end of 2023.

　　Therefore, for this personal tax calculation, if you have a year-end bonus, you need to make a choice between tax calculation separately or all of them incorporated into comprehensive income tax calculation.

Different tax calculation methods will affect the tax amount. You can use the individual tax APP to operate according to both tax calculation methods, but don’t confirm it first. Compare which tax calculation method is more cost-effective, and finally choose which one.

　　Are you tax refund or tax refund?

(China New Finance and Economics)