With the start of the first annual personal income tax settlement in China, taxpayers will complete a tax return declaration before the specified date, and then apply for a tax refund or tax repayment. Among them, for taxpayers whose combined annual income does not exceed 120,000 yuan and the amount of tax payable does not exceed 400 yuan, there is no need for annual settlement and no tax repayment. With the strong support of the tax department’s intimate services and technical means, many models including “one household, one policy” and “non-contact” tax processing for withholding units are providing great opportunities for taxpayers to conduct annual settlements. Convenience also effectively enhances their sense of gain.
On April 10, as Beijing, Tianjin, Hebei and other places opened the use of mobile personal income tax APP, web page and other remote processing channels, taxpayers across the country except Hubei Province can easily handle personal income tax integration through mobile phones, web pages, postal services, etc. The annual accounting declaration of income. This is the first annual settlement of personal income tax in China. The taxpayer will complete a tax declaration before the specified date, and then apply for a tax refund or make up for the tax. So, what are the effects of the annual tax settlement? How do taxpayers feel about tax? What measures does the taxation department take to help taxpayers do their accounts? Reporters were investigated.
More interactive and more meaningful, taxpayers enjoy more full tax incentives
Mr. Putin, a citizen of Fujian, has accumulatively received more than 140,000 yuan of labor remuneration from a company in 2019. He previously paid an individual income tax of more than 10,000 yuan. After the annual settlement, the annual tax payable is only a few thousand yuan. “Now the personal income tax has been paid less, and the wallet has become even more bulging.” Said Mr. Lin who has received thousands of yuan in tax refunds.
In August 2018, China ’s Personal Income Tax Law completed the seventh amendment, and for the first time established a comprehensive and classified personal income tax system, which included salary income, labor remuneration, draft remuneration and royalties into the scope of personal income tax syndrome. And implement special additional deductions, and then conduct annual settlement. According to regulations, the consolidation of the consolidated income of personal income tax in 2019 will take place from March 1 to June 30, 2020.
According to the relevant person in charge of the tax department, the annual settlement, in layman’s terms, is the resident individual who combines the comprehensive income obtained in a tax year and calculates the annual personal income tax payable annually, and then deducts the prepaid tax in the tax year After the tax payment, calculate the amount of tax refundable or payable, and declare to the tax authority and conduct tax settlement. At the same time, taxpayers with a combined annual income of not more than RMB 120,000 and a tax payable amount of not more than RMB 400 are not required to go through annual settlement and no tax replenishment, giving taxpayers full tax incentives.
In order to facilitate the taxpayers to carry out the settlement, the tax authorities provide taxpayers with a variety of options such as “online office”, “hall office” and “mail office”. Among them, “online office” can be personalized by mobile phone The income tax APP and the natural person electronic tax bureau realized “contactless” processing.
Taking the personal income tax app as an example, taxpayers can go to the major application markets to download from regular channels, and after completing the application installation, registration, and binding bank card process, they can complete the preparation for the declaration. If the taxpayer’s comprehensive income earned in the previous year does not exceed 60,000 yuan and the tax has been paid in advance, he can declare and apply for a tax refund through “simple declaration”. If the annual income of the taxpayer’s comprehensive income exceeds 60,000 yuan, the annual settlement can be carried out through the “standard declaration”.
Zhan Liren, Director of the Personal Income Tax Division of the Guangdong Provincial Taxation Bureau, said that after a taxpayer successfully submits a tax refund application, he can check the status of the business through the mobile personal income tax app or the Natural Person Electronic Taxation Bureau. For failure to return the storage, the system will prompt the reason or solution.
Have a temperature, do not care, and vigorously promote the “non-contact” tax
During the first annual personal income tax settlement period, it coincided with the launch of the 29th National Tax Publicity Month on the theme of “Excellent Service for Tax Reduction and Fees, Helping Reinstate Production and Promoting Development”. The taxation department has adopted a number of measures to facilitate taxpayers to quickly and easily settle accounts, overcome the adverse effects of the epidemic, and further enhance the taxpayer’s sense of reform.
Guidance details-due to the large number of annual accounts, in order to facilitate taxpayers to order peaks in an orderly, efficient and accurate way of annual accounts, local tax authorities have made overall arrangements for the four-month annual accounting period and notified each deduction The taxpayer provides tax guides, operation videos and other materials during the time period for the taxpayer to ensure that taxpayers enjoy their rights in accordance with the law.
Fast processing-Lin Guofang is an art teacher in Kaihua County, Zhejiang Province. A few days ago, she completed the self-declaration through the personal income tax app, refunding thousands of yuan, and the entire process took only 5 minutes. “The school has not started yet, and the red envelope arrived in advance!” Lin Guofang, who received the tax refund, was both surprised and excited.
All Information-Guangdong Chaoxun Communication Technology Co., Ltd. is a professional communication technology service provider with more than 2,000 employees. Benefiting from the personal income tax reform, the tax burden of all employees has decreased by 2 million yuan compared with 2018. For Chen Guichen, the company’s chief financial officer, the personal income tax app is also a time- and labor-saving “treasure tool”: “You can check my tax payment status and previous partial deduction information. With one finger, income information is automatically substituted into the declaration system, which is very convenient.”
The annual settlement of personal income tax concerns the vital interests of tens of millions of taxpayers. In order to ensure the smooth and orderly implementation of the first personal income tax annual settlement, local taxation departments took the opportunity of the National Tax Publicity Month as an opportunity to widely carry out personal income tax annual settlement policy counseling and operation training, and actively explored the online “no meeting” and “no door” mode , Vigorously promote “non-contact” tax management.
Yunnan, Gansu, Ningxia, Xinjiang, Tibet and other taxation bureaus set up an “online publicity and guidance team” to move the publicity and guidance of personal income tax annual settlement from “offline” in the form of “personal income tax settlement cloud classroom” To the “cloud”, to achieve “non-contact” conditions, maximize taxpayers to understand the policy, will be able to operate, to the greatest extent to meet the needs of taxpayers.
In Shanghai, the taxation department continued to promote the construction of “online, palm, online” trinity intelligent consulting, and realized 7 × 24 hours of continuous online consulting services. At present, the average daily service volume of intelligent consulting has accounted for more than 50% of the city ’s consulting volume. In Shandong, the Jinan tax department launched the “one network, three modes” work model of appointment tax management, menu guidance, and interactive services, and adopted the “one household, one policy” for withholding units to provide targeted annual settlement consultations. Tutoring.
Have rules, keep good faith, and strengthen the construction of personal income tax payment credit
The continued annual increase in personal income tax settlement has also caused some people to wrestle their ideas.
Recently, Shenzhen Minxiao Wang believed in the so-called “tax rebate strategy” and “acted” on the amount reported in the annual accounting declaration. But before submitting the declaration, Xiao Wang received annual accounting operation guidance from the Shenzhen taxation department.
According to tax officials, if a taxpayer is in a situation where a tax refund is required, it is the taxpayer ’s right to handle the annual tax refund, without any responsibility. However, if the taxpayer needs to make up the tax (except for the exemption from the settlement in accordance with the regulations), and the annual settlement has not been faithfully processed according to law until the end of the settlement period, it shall bear the relevant responsibilities. Failure to process tax declarations, fail to pay or underpay taxes, provide false information to enjoy tax benefits, fail to cooperate with tax inspections, false promises, etc. will have an impact on personal credit.
Finally, after patient explanation and guidance from tax officials, Xiao Wang truthfully filled in the report and submitted the operation.
In 2019, the General Office of the National Development and Reform Commission and the General Office of the State Administration of Taxation jointly issued the “Notice on Strengthening the Construction of Personal Income Tax Tax Credit”, proposing to establish a personal income tax tax credit management mechanism. Taxpayers need to verify the authenticity, accuracy, Commitment is made for completeness, and the performance of the commitment is included in the personal credit record.
Tang Jiqiang, a professor at Southwestern University of Finance and Economics and a principal researcher at Xicai Think Tank, said that establishing and perfecting personal income tax payment credit records can effectively guide taxpayers to pay taxes in good faith, enjoy fair tax reduction dividends, and push China’s citizen credit system to a new level.