Drawing: Zhang Danfeng. People ’s Daily Map

Drawing: Zhang Danfeng. Picture of People’s Daily
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With the start of the first annual personal income tax settlement in China, the taxpayer will complete a tax return declaration before the specified date, and then apply for a tax refund or make up for the tax payment. 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 management channels, the country except Hubei Taxpayers outside the province can easily handle annual income tax return declarations of personal income tax comprehensive income through mobile phones, web pages, and postal services. 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 benefits

Mr. Lin, a citizen of Putian, Fujian Province, obtained from a company in 2019 The income from labor remuneration is more than 140,000 yuan, and the pre-paid personal income tax is more than 10,000 yuan. The annual tax payable after the annual settlement 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 its seventh amendment, establishing for the first time a comprehensive and classified personal income tax system that combines income from wages and salaries and labor remuneration 1. Manuscript remuneration and royalties are included in the scope of personal income tax syndrome, and a special additional deduction is implemented, and then the annual settlement is carried out. According to regulations, the consolidated income of personal income tax in 2019 is calculated at 2From March 1 to June 30, 020.

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 final year The personal income tax payable, after deducting the prepaid tax in the tax year, calculate the amount of tax refund or reimbursement, 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 conduct settlement, the tax authorities provide taxpayers with “online office”, “hall office” and “mail office” There are many choices, among which, “Online Office” can be handled “non-contact” through the mobile personal income tax app and the Natural Person Electronic Taxation Bureau.

Taking the personal income tax app as an example, taxpayers can go to the major application markets to download from regular channels. After the application installation, registration, and bank card binding process, You 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 successfully submitting a tax refund application, taxpayers can check the business through the mobile personal income tax app or the Natural Person Electronic Taxation Bureau status. For failure to return the storage, the system will prompt the reason or solution.


There is temperature, no separation, and vigorously promote “non-contact” tax management

The first personal income tax annual settlement period coincides with The 29th National Tax Publicity Month with the theme of tax reduction and premium services to help reinstate production and promote development is carried out nationwide. 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.

Guide details-due to the large number of annual accounts, in order to facilitate taxpayers to order peaks, efficiently and accurately handle the annual accounts, the local tax authorities have a period of 4 months The annual settlement period of the year was coordinated, and the withholding units were notified of the processing time period, and provided tax guides, operation videos and other resources.