Attention taxpayers! Personal income tax settlement appointments have been opened before March 20
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Personal Income TaxAppshow,since2024Year2moontwenty onedaystartavailable by appointmentInitial stage of personal income tax settlement (3moon1Solstice3moon20day)Perform annual calculations on any daytaxpayers who need initial processing of personal income tax settlement can do so in the morning every day.6pm to latetwenty twoClick to log in to mobile personal income taxAppMake an appointment through personal taxAppMake an appointment on any day during the above time period.
According to the “State Administration of Taxation’s Regulations on Handling2023Announcement on the annual settlement and settlement of comprehensive personal income tax (2024year2Number)”,2023After the end of the year, resident individuals (hereinafter referred to as taxpayers) need to summarize2023Year1moon1Solstice12moon31The amount of income from four types of comprehensive income including wages and salaries, labor remuneration, author remuneration, and royalties earned on a daily basis, minus expenses6After 10,000 yuan and special deductions, special additional deductions, other deductions determined in accordance with the law and qualified public charity donations, the comprehensive income personal income tax rate is applied and the quick calculation deduction is deducted, the final tax payable is calculated, and then2023The amount of tax that has been prepaid for the year will be calculated, and the amount of tax that should be refunded or made up will be reported to the tax authorities and processed for tax refund or make up.
The specific calculation formula is: the amount of tax that should be refunded or paid=[（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 settlement does not involve the taxpayer’s classified income such as property leasing, as well as income that is not incorporated into comprehensive income for tax calculation according to regulations.
Taxpayers applying for final settlement tax refund should provide their qualified bank accounts opened in China. After the tax authorities review according to regulations, they will process the tax refund to the treasury in accordance with the relevant regulations on treasury management. If the taxpayer fails to provide his or her valid bank account, or the information provided is incorrect, the tax authorities will notify the taxpayer to make corrections, and the taxpayer will make the required corrections and then handle the tax refund in accordance with the law.
To facilitate tax refund processing,2023The annual comprehensive income shall not exceed6Taxpayers who have prepaid personal income tax of RMB 10,000 can choose to use personal income taxAppOr use the simple declaration function provided by the website to conveniently handle final tax refund.
Apply2023Taxpayers with annual final tax refunds and other tax refunds, if any, should apply for2022The final tax payment for the year and previous years has not been processed, or the tax authority has notified2022If there are any doubts in the annual financial statements for 2018 and previous years but the situation has not been corrected or explained, the2022Apply for tax refunds in accordance with the law after filing final tax returns for the year and previous years, correcting returns, or explaining relevant circumstances.
Taxpayers who need to settle and pay taxes can do so through online banking or tax service offices.POSPay by card swiping machine, bank counter, non-bank payment institution, etc.If you declare and pay taxes by mail, taxpayers need to go through the personal taxAppPlease visit the website or the tax service office of the competent tax authority to pay attention to the declaration progress and pay the tax in a timely manner.
Taxpayers who need to pay tax in the final settlement fail to declare tax or pay tax in full after the final settlement period. Once discovered, the tax authorities will order them to make corrections within a time limit according to law and deliver relevant tax documents to the taxpayers. For taxpayers who have signed the ” Confirmation of Electronic Delivery of Tax Documents”, through individual taxAppand websites and other channels for electronic delivery of documents; 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“No penalty for first offense“The principle is to avoid punishment.
The tax department reminds:2023The annual calculation time is2024Year3moon1Solstice6moon30day, period span4months, around the clocktwenty fourTaxpayers have plenty of time to process their taxes and do not need to rush to do it in the past few days. In addition, if the work unit has notified the taxpayer of the specific processing time, it is recommended to handle it within the corresponding time period in order to enjoy more efficient tax services.
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