Annual personal income tax comprehensive income settlement and payment will start on March 1

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　　In accordance with the relevant provisions of the Individual Income Tax Law and its implementation regulations, the Tax Collection Management Law and its implementation rules, the relevant matters concerning the settlement and settlement of comprehensive income of individual income tax in 2022 (hereinafter referred to as the final settlement) are hereby announced as follows:

　　1. Main content of final settlement

　　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. After deducting expenses of 60,000 yuan, special deductions, special additional deductions, other deductions determined by law, and donations to eligible public welfare and charitable causes, the comprehensive income personal income tax rate is applied and the quick deduction is subtracted (see Appendix 1 for the tax rate table) to calculate the final The amount of tax payable, minus the prepaid tax amount in 2022, to obtain the refundable or payable tax amount, and declare to the tax authority and handle the tax refund or tax payment. The specific calculation formula is as follows:

　　Refundable or payable tax amount =[（综合所得收入额-60000元-“三险一金”等专项扣除-子女教育等专项附加扣除-依法确定的其他扣除-符合条件的公益慈善事业捐赠）×适用税率-速算扣除数]- prepaid tax

　　The final settlement does not involve the taxpayer’s classified income such as property leasing, and the income that is not included in the comprehensive income for tax calculation according to regulations.

　　2. Situations where settlement is not required

　　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 go through settlement:

　　(1) Taxes need to be paid for final settlement, but the annual comprehensive income does not exceed 120,000 yuan;

　　(2) The amount of tax to be paid for final settlement does not exceed 400 yuan;

　　(3) The prepaid tax amount is consistent with the final tax payable amount;

　　(4) Those who meet the conditions for tax refund on final settlement but do not apply for tax refund.

　　3. Circumstances where settlement is required

　　Taxpayers are required to go through settlement if any of the following situations are met:

　　(1) The prepaid tax amount is greater than the final tax payable amount and a tax refund is applied for;

　　(2) The comprehensive income obtained in 2022 exceeds 120,000 yuan and the amount of tax repayment required for final settlement exceeds 400 yuan.

　　If the incorrect income item is applied or the withholding agent fails to perform the withholding obligation in accordance with the law, resulting in under-declaration or failure to declare comprehensive income in 2022, the taxpayer shall handle the final settlement according to the law.

　　4. Pre-tax deduction available

　　For the following pre-tax deductions that will occur 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;

　　(2) Eligible special additional deductions for child care for infants and young children under 3 years old, children’s education, continuing education, housing loan interest or housing rent, and support for the elderly, as well as deduction of expenses, special deductions, and other deductions determined by law;

　　(3) Qualified donations to public welfare and charitable causes;

　　(4) Qualified personal pension deduction.

　　Taxpayers who obtain comprehensive income and business income at the same time may claim a deduction of 60,000 yuan in comprehensive income or business income, special deductions, special additional deductions, and other deductions determined by law, but repeated declarations for deductions are not allowed.

　　5. Processing time

　　The 2022 annual settlement processing time is from March 1 to June 30, 2023. Taxpayers without domicile in China who leave the country before March 1 can apply before departure.

　　6. Handling method

　　Taxpayers can freely choose the following handling methods:

　　(1) Do it yourself.

　　(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.

　　If the taxpayer requests agency handling, the unit shall handle it on its behalf, or train and guide the taxpayer to complete the final settlement declaration and refund (make up) tax.

　　If the unit handles it on behalf of the taxpayer, the taxpayer should confirm with the unit in writing or electronically before April 30, 2023, and provide supplementary information such as comprehensive income obtained outside the unit in 2022, related deductions, and tax benefits. , and is responsible for the authenticity, accuracy and completeness of the submitted information. If the taxpayer fails to confirm with the unit to ask it to handle it on its behalf, the unit shall not handle it on its behalf.

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

　　After the unit or trustee handles the final settlement for the taxpayer, it shall inform the taxpayer of the handling situation in a timely manner. If the taxpayer finds that there is an error in the final settlement declaration information, he may request the unit or trustee to correct the declaration, or he may correct the declaration by himself.

　　7. Handling channels

　　For the convenience of taxpayers, the tax authorities provide taxpayers with efficient and fast online tax processing channels. Taxpayers can give priority to handling the final settlement through the mobile personal income tax APP and the website of the e-tax bureau for natural persons. The tax authorities will provide taxpayers with pre-filling services for the declaration form items; service hall.

　　If you choose to declare by mail, the taxpayer needs to send the declaration form to the address announced by the tax bureau of the province, autonomous region, municipality directly under the Central Government, and city directly under the Central Government where the competent tax authority is located according to Article 9 of this announcement.

　　8. Declaration information and data retention

　　Taxpayers who handle final settlements shall apply to the annual personal income tax return (Appendix 2, 3). If it is necessary to modify the relevant basic information of the person, and to add new deductions or tax benefits, the relevant information shall also be filled in according to the regulations. Taxpayers need to check carefully to ensure that the information filled in is true, accurate and complete.

　　Taxpayers and entities that handle settlements on an agency basis are required to retain relevant documents on special additional deductions, tax preference materials, etc., for 5 years from the end of the settlement period.

　　Units that have equity (stock) incentives (including equity incentives provided by domestic enterprises to employees based on the equity of overseas enterprises), cash rewards for conversion of job scientific and technological achievements, etc., shall report and file in accordance with relevant regulations.

　　9. The tax authority that accepts the declaration

　　According to the principle of convenience and proximity, if the taxpayer handles it himself or the trustee handles it on behalf of the taxpayer, he shall declare to the competent tax authority of the taxpayer’s employer; if there are two or more employers, he may choose to declare to one of them .

　　If the taxpayer does not work in the employed unit, he shall declare to the competent tax authority of the place of his domicile, habitual residence or main source of income. The main source of income refers to the location of the withholding agent with the largest accumulative amount of labor remuneration, author remuneration and royalties paid to taxpayers in 2022.

　　If the unit handles the final settlement on behalf of the taxpayer, it shall report to the unit’s competent tax authority.

　　In order to facilitate tax service and collection management, after the end of the settlement period, the tax department will determine the competent tax authority for taxpayers who have not yet processed the declaration.

　　10. Refund (supplementary) tax

　　(1) Apply for tax refund

　　Taxpayers applying for tax rebates shall provide their qualified bank accounts opened in China. After the taxation authority examines and approves according to the regulations, it handles tax refunds in accordance with the relevant regulations on treasury management. If the taxpayer fails to provide his valid bank account, or the information provided is incorrect, the tax authority will notify the taxpayer to make corrections, and the taxpayer will handle the tax refund according to the law after making corrections as required.

　　In order to facilitate tax refunds, taxpayers whose comprehensive annual 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.

　　Taxpayers who apply for tax refunds for 2022 annual settlements, if they should handle the tax payment for 2021 and previous years but have not done so, or are notified by the tax authorities that there are doubtful points in the final settlement declarations for 2021 and previous years but have not corrected or explained the situation, they need to apply for Apply for tax refund in accordance with the law after filing tax returns for 2021 and previous years, correcting declarations, or explaining the relevant situation.

　　(2) Handling tax payment

　　Taxpayers who apply for tax reconciliation can pay through online banking, POS machines in tax service halls, bank counters, non-bank payment institutions, etc. to pay. For those who declare and pay taxes by mail, taxpayers need to pay attention to the progress of the declaration and pay taxes in a timely manner through the individual tax APP and website or the tax service office of the competent tax authority.

　　For taxpayers who need to pay taxes for final settlement, if they fail to pay the full amount of tax 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 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”.

　　11. Financial settlement service

　　The tax authorities launched a series of optimized service measures, strengthened policy interpretation and operational guidance for final settlement, compiled tax guidelines by category, explained policy caliber, professional terminology and operational procedures in a popular way, provided reminder services through multiple channels and in multiple forms, and passed individual tax APP, website, 12366 tax payment service platform and other channels provide tax-related consultation, help taxpayers solve difficult problems, and actively respond to taxpayers’ appeals

　　Before the final settlement starts, taxpayers can log on to the IIT app and website to check their comprehensive income and tax payment status, check bank cards, identity information of persons involved in special additional deductions, and other basic information to prepare for final settlement.

　　In order to guide taxpayers to handle final settlement in a reasonable and orderly manner and improve taxpayers’ handling experience, the competent tax authorities will notify taxpayers in batches and by installments to remind taxpayers to handle it within a determined time period. At the same time, the taxation department has launched an appointment service. Taxpayers who need to handle the early settlement period (March 1 to March 20) can make appointments for the above-mentioned time period through the individual tax APP and website after February 16 according to their own conditions. any day of the year. From March 21 to June 30, taxpayers do not need to make an appointment and can apply at any time.

　　For taxpayers who meet the conditions for tax refunds and have heavy living burdens, the tax authorities will provide priority tax refund services. The tax authorities can provide personalized and convenient services for special groups such as the elderly and those with limited mobility who have difficulties in independently completing the settlement.

　　12. Other matters

　　If Articles 1 and 4 of the Announcement of the State Administration of Taxation on Issues Concerning Self-declaration of Individual Income Tax (2018 No. 62) are inconsistent with this Announcement, this Announcement shall prevail.

　　Special announcement.

　　State Administration of Taxation

　　February 2, 2023

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