Individual tax preparation for 2023 can be made in advance from the 21st. Please pay attention to these requirements.

　　China News Service, February 21 (China News Financial Reporter Li Jinlei) The 2023 personal tax settlement will begin on March 1, 2024. Starting from February 21st, you can make an appointment in advance to handle taxes.

Starting from the 21st, you can make an appointment in advance to handle individual income taxes.

　　The settlement processing time for 2023 is from March 1 to June 30, 2024.

　　Zhongxin Finance inquired about the personal tax APP and found that starting from February 21, 2024, appointments can be made on any day from March 1 to March 20 to handle the annual settlement.

  Screenshot of personal tax APP.

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

　　The individual tax APP shows that the time span for the 2023 annual settlement is four months, and it can be processed 24 hours a day. Taxpayers have plenty of time to handle taxes, and there is no need to rush to handle it in the first few days.

　　If taxpayers need to handle annual settlement between March 1 and March 20, they can log in to the mobile personal income tax APP from 6 a.m. to 22 p.m. every day from February 21 to March 20 to make an appointment.

Who needs to apply? Who doesn’t need to do this?

　　Taxpayers who meet one of the following circumstances need to make a final settlement: (1) The amount of prepaid tax is greater than the tax payable in the final settlement and they apply for a tax refund; (2) The comprehensive income obtained in 2023 exceeds 120,000 yuan and the final settlement is required The amount of back tax exceeds 400 yuan.

　　If the applicable income items are incorrect or the withholding agent fails to perform the withholding obligations in accordance with the law, resulting in under-declaration or failure to declare comprehensive income in 2023, the taxpayer shall handle the final settlement in accordance with the law and the facts.

　　Amount of tax refundable or payable = [(comprehensive income amount - 60,000 yuan - special deductions such as "three insurances and one fund" - special additional deductions such as children's education - other deductions determined in accordance with the law - qualified public welfare and charity donations) × applicable Tax rate - quick deduction] - prepaid tax

　　These people do not need to go through the final settlement: (1) Those who need to make up taxes in the final settlement but their comprehensive income does not exceed 120,000 yuan for the whole year; (2) The amount of tax that needs to be paid up in the final settlement does not exceed 400 yuan; (3) The amount of tax has been prepaid Consistent with the final tax payable; (4) Those who meet the conditions for final tax refund but do not apply for tax refund.

   RMB information map. Photo by China News Network reporter Li Jinlei

What should I pay attention to when doing accounting?

——You can give up the tax refund, but don’t believe in the so-called “tax refund tips”

　　In order to facilitate the processing of tax refunds, taxpayers whose comprehensive income in 2023 does not exceed 60,000 yuan and who have prepaid personal income tax can choose to use the simple declaration function provided by the personal tax APP or website to conveniently handle final tax refunds.

　　The personal tax APP shows that 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 comply with the relevant provisions of the Tax Collection and Administration Law.

　　The tax department warmly reminds that since the implementation of the annual personal income tax settlement system, some criminals have targeted taxpayers' eagerness and willingness to obtain tax refunds and launched so-called "tax refund tips" to attract clicks and traffic, and gain eyeballs and attention. The tax authorities solemnly remind you to pay attention to various official notices and information released by the tax bureau, do not listen to various tax-related rumors on the Internet, and report your income and deductions truthfully.

——The tax must be paid, otherwise the consequences will be serious

　　The tax department reminds taxpayers who need to make up for the tax in the final settlement. If they fail to declare the tax or pay the tax in full after the end of the settlement period, once discovered, the tax authorities will order them to make corrections within a time limit and deliver relevant tax documents to the taxpayer. For those who have signed the "Confirmation of Electronic Delivery of Tax Documents", the documents will be delivered electronically through personal tax APP and website and other channels; for those who have not signed the "Confirmation of Electronic Delivery of Tax Documents", they will be delivered by other means.

　　At the same time, the tax authorities will charge late payment fees in accordance with the law and mark them in their personal income tax "tax records".

　　If a taxpayer makes an over-refund or under-payment of tax in the final settlement due to errors in filling in the declaration information, and if the taxpayer makes timely corrections on his own initiative or after being reminded by the tax authorities, the tax authorities may exempt him from punishment in accordance with the principle of "no penalty for the first offense". (over)